https://www.taxtmi.com/caselaws?id=758557 A GST demand based on alleged wrongful availment of Input Tax Credit was set aside for breach of natural justice, as the taxpayer claimed the notices were not effectively communicated despite upload of the show cause and personal hearing notices. The HC restored the matter for fresh consideration to ensure an effective opportunity to contest the demand on merits, and required the taxpayer to pay 10% of the disputed tax demand before re-adjudication. The taxpayer was also permitted to file a reply to the show cause notice and given a personal hearing. en-us Tue, 23 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758557 A GST demand based on alleged wrongful availment of Input Tax Credit was set aside for breach of natural justice, as the taxpayer claimed the notices were not effectively communicated despite upload of the show cause and personal hearing notices. The HC restored the matter for fresh consideration to ensure an effective opportunity to contest the demand on merits, and required the taxpayer to pay 10% of the disputed tax demand before re-adjudication. The taxpayer was also permitted to file a reply to the show cause notice and given a personal hearing. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758557