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    <title>Demand order passed is not valid when no proper time was granted to Assessee for collecting relevant document due to GST registration cancellation</title>
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    <description>A demand order issued immediately after restoration of GST registration, and before the taxpayer could access online records or the expiration of the period for filing a reply, violated the principles of natural justice because the affected person was not given adequate opportunity to gather material and present a defence; accordingly the demand confirmed by the revenue authority was held invalid as procedurally defective.</description>
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      <description>A demand order issued immediately after restoration of GST registration, and before the taxpayer could access online records or the expiration of the period for filing a reply, violated the principles of natural justice because the affected person was not given adequate opportunity to gather material and present a defence; accordingly the demand confirmed by the revenue authority was held invalid as procedurally defective.</description>
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