https://www.taxtmi.com/caselaws?id=767278 Assessment and rectification orders passed without effective service of notice or a real opportunity of hearing were held vitiated by breach of natural justice. The court found that uploading communications only on the GST portal, without proper physical service, left the taxpayer unable to file a reply or participate in the personal hearing, so the orders were treated as ex parte and set aside. The matters were remanded for fresh adjudication with directions to allow a reply, supporting documents, 14 days' notice, and personal hearing. The relief was made conditional in two matters on deposit of 10% of the disputed tax, with de-freezing of the bank account upon proof of payment. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767278 Assessment and rectification orders passed without effective service of notice or a real opportunity of hearing were held vitiated by breach of natural justice. The court found that uploading communications only on the GST portal, without proper physical service, left the taxpayer unable to file a reply or participate in the personal hearing, so the orders were treated as ex parte and set aside. The matters were remanded for fresh adjudication with directions to allow a reply, supporting documents, 14 days' notice, and personal hearing. The relief was made conditional in two matters on deposit of 10% of the disputed tax, with de-freezing of the bank account upon proof of payment. Case-Laws GST Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767278