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    <description>The SC found that serving a Show Cause Notice (SCN) solely under the &quot;Additional Notices&quot; tab of the GST portal was insufficient. The Court held that improper electronic service violated natural justice principles. The demand order was set aside, and the petitioner was granted an opportunity to respond within two weeks, with the tax authority directed to re-adjudicate after providing a proper hearing.</description>
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      <description>The SC found that serving a Show Cause Notice (SCN) solely under the &quot;Additional Notices&quot; tab of the GST portal was insufficient. The Court held that improper electronic service violated natural justice principles. The demand order was set aside, and the petitioner was granted an opportunity to respond within two weeks, with the tax authority directed to re-adjudicate after providing a proper hearing.</description>
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