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    <title>GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles</title>
    <link>https://www.taxtmi.com/highlights?id=86470</link>
    <description>The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under &quot;Additional Notice&quot; tab without physical service, which went unnoticed by the petitioner. Although the petitioner&#039;s former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.</description>
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    <pubDate>Wed, 12 Mar 2025 09:06:25 +0530</pubDate>
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      <title>GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles</title>
      <link>https://www.taxtmi.com/highlights?id=86470</link>
      <description>The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under &quot;Additional Notice&quot; tab without physical service, which went unnoticed by the petitioner. Although the petitioner&#039;s former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.</description>
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