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    <title>2025 (3) TMI 545 - PATNA HIGH COURT</title>
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    <description>HC allowed the petition and quashed the impugned GST order on the ground of improper service of notice and violation of natural justice. It held that merely uploading the show-cause notice under &quot;additional notices and orders&quot; on the GST common portal, in a manner not easily accessible, does not amount to due service under Section 169. HC noted that the purpose of service is to effectively inform the assessee, and that portal placement must be such that the notice is readily visible under the proper heading. The matter was remanded, directing the authority to permit the assessee to file a response and then adjudicate afresh.</description>
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    <pubDate>Mon, 03 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 545 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=767159</link>
      <description>HC allowed the petition and quashed the impugned GST order on the ground of improper service of notice and violation of natural justice. It held that merely uploading the show-cause notice under &quot;additional notices and orders&quot; on the GST common portal, in a manner not easily accessible, does not amount to due service under Section 169. HC noted that the purpose of service is to effectively inform the assessee, and that portal placement must be such that the notice is readily visible under the proper heading. The matter was remanded, directing the authority to permit the assessee to file a response and then adjudicate afresh.</description>
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