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    <title>2025 (2) TMI 1091 - KERALA HIGH COURT</title>
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    <description>Kerala HC set aside GST determination order under section 73 after finding improper service of show cause notice. The notice was posted in &quot;Additional Notices and Orders&quot; tab instead of regular &quot;Notices and Orders&quot; tab on GST portal, causing confusion. Petitioner remained unaware of proceedings until recovery intimation appeared. Court held the portal arrangement was vague and confusing, attributing lack of notice awareness to respondents&#039; failure in effective service. This violated natural justice principles. HC granted petitioner 30 days to respond to notices. Petition allowed.</description>
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    <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 1091 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=766544</link>
      <description>Kerala HC set aside GST determination order under section 73 after finding improper service of show cause notice. The notice was posted in &quot;Additional Notices and Orders&quot; tab instead of regular &quot;Notices and Orders&quot; tab on GST portal, causing confusion. Petitioner remained unaware of proceedings until recovery intimation appeared. Court held the portal arrangement was vague and confusing, attributing lack of notice awareness to respondents&#039; failure in effective service. This violated natural justice principles. HC granted petitioner 30 days to respond to notices. Petition allowed.</description>
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      <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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