https://www.taxtmi.com/caselaws?id=758513 An assessment order under Section 73 of the CGST/SGST regime was set aside because the show cause notice, reminder and order were not effectively accessible or served on the taxpayer through the GST portal, resulting in denial of a meaningful opportunity to reply and be heard. The Court noted the grievance that the notices were unsigned and not received in a manner that enabled effective participation, and accepted that the issue was covered by earlier decisions of the same Court. The taxpayer was granted time to reply to the show cause notice, and the adjudicating authority was directed to pass a fresh order in accordance with law after hearing the taxpayer. en-us Mon, 09 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758513 An assessment order under Section 73 of the CGST/SGST regime was set aside because the show cause notice, reminder and order were not effectively accessible or served on the taxpayer through the GST portal, resulting in denial of a meaningful opportunity to reply and be heard. The Court noted the grievance that the notices were unsigned and not received in a manner that enabled effective participation, and accepted that the issue was covered by earlier decisions of the same Court. The taxpayer was granted time to reply to the show cause notice, and the adjudicating authority was directed to pass a fresh order in accordance with law after hearing the taxpayer. Case-Laws GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758513