https://www.taxtmi.com/article/detailed?id=13271 Issuance of a demand order before the expiry of the period for filing a reply infringes the principles of natural justice where the taxpayer could not access the departmental portal due to registration cancellation. Administrative authorities must furnish the case and material relied upon and allow adequate time to gather evidence, including electronic records, after restoration of registration; proceeding before the reply period elapses and before access is available amounts to procedural unfairness. en-us Tue, 31 Dec 2024 16:57:19 +0530 Tue, 31 Dec 2024 16:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13271 Issuance of a demand order before the expiry of the period for filing a reply infringes the principles of natural justice where the taxpayer could not access the departmental portal due to registration cancellation. Administrative authorities must furnish the case and material relied upon and allow adequate time to gather evidence, including electronic records, after restoration of registration; proceeding before the reply period elapses and before access is available amounts to procedural unfairness. Articles Goods and Services Tax - GST Tue, 31 Dec 2024 16:57:19 +0530 https://www.taxtmi.com/article/detailed?id=13271