https://www.taxtmi.com/caselaws?id=763007 An adverse GST demand cannot be sustained unless prior notice and a real opportunity of hearing are shown. Where the record did not establish service of notice on the taxpayer, and the Department failed to place material proving such service despite relying on GST portal publication, the demand was treated as having been passed in breach of natural justice and was quashed. The Department was permitted to initiate proceedings afresh by issuing notice under Section 73 and then hearing the taxpayer or its authorised representative. en-us Fri, 06 Dec 2024 00:00:00 +0530 Tue, 10 Dec 2024 10:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763007 An adverse GST demand cannot be sustained unless prior notice and a real opportunity of hearing are shown. Where the record did not establish service of notice on the taxpayer, and the Department failed to place material proving such service despite relying on GST portal publication, the demand was treated as having been passed in breach of natural justice and was quashed. The Department was permitted to initiate proceedings afresh by issuing notice under Section 73 and then hearing the taxpayer or its authorised representative. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763007