https://www.taxtmi.com/caselaws?id=769864 A procedural lapse in issuing a separate GST recovery notice did not invalidate the demand where the audit report and grounds of recovery had already been supplied in detail. The petitioner was held to have full knowledge of the allegations, including the basis of the proposed tax recovery, and was not taken by surprise. Applying the settled prejudice principle in natural justice matters, the Court held that a mere technical infraction does not vitiate proceedings unless actual prejudice or denial of an effective defence is shown. On that basis, the objection to the missing notice failed and the demand was sustained. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769864 A procedural lapse in issuing a separate GST recovery notice did not invalidate the demand where the audit report and grounds of recovery had already been supplied in detail. The petitioner was held to have full knowledge of the allegations, including the basis of the proposed tax recovery, and was not taken by surprise. Applying the settled prejudice principle in natural justice matters, the Court held that a mere technical infraction does not vitiate proceedings unless actual prejudice or denial of an effective defence is shown. On that basis, the objection to the missing notice failed and the demand was sustained. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769864