https://www.taxtmi.com/caselaws?id=766457 A GST demand order issued under Section 73 was set aside because the statutory notices and order were uploaded on the wrong tab of the GST portal, preventing effective service and a meaningful opportunity to respond. The Court accepted that the assessee did not receive proper portal communication and could not appear or challenge the order within limitation. As fresh adjudication remained possible after due notice, the demand order was quashed and the authority was permitted to restart proceedings in accordance with law. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766457 A GST demand order issued under Section 73 was set aside because the statutory notices and order were uploaded on the wrong tab of the GST portal, preventing effective service and a meaningful opportunity to respond. The Court accepted that the assessee did not receive proper portal communication and could not appear or challenge the order within limitation. As fresh adjudication remained possible after due notice, the demand order was quashed and the authority was permitted to restart proceedings in accordance with law. Case-Laws GST Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766457