https://www.taxtmi.com/caselaws?id=759601 A GST demand under section 74 was set aside because the petitioner contended that notices were uploaded only on the GST portal and that no effective opportunity of hearing was afforded. The court noted the grievance of non-receipt and absence of participation in adjudication, and found that the order had been passed without effective participation by the petitioner. The dispute was therefore remanded for fresh adjudication, with liberty to file objections and documents, subject to payment of 10% of the total demand as a condition for reconsideration. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759601 A GST demand under section 74 was set aside because the petitioner contended that notices were uploaded only on the GST portal and that no effective opportunity of hearing was afforded. The court noted the grievance of non-receipt and absence of participation in adjudication, and found that the order had been passed without effective participation by the petitioner. The dispute was therefore remanded for fresh adjudication, with liberty to file objections and documents, subject to payment of 10% of the total demand as a condition for reconsideration. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759601