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    <description>The HC found that Show Cause Notices (SCNs) uploaded under the &#039;Additional Notices&#039; tab on the GST portal were not effectively served, violating principles of natural justice. The court set aside the impugned orders, directed fresh adjudication, and allowed the petitioner 30 days to file consolidated replies. The challenge to CBIC notifications was deferred to SC proceedings, ensuring procedural fairness in tax adjudication.</description>
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      <description>The HC found that Show Cause Notices (SCNs) uploaded under the &#039;Additional Notices&#039; tab on the GST portal were not effectively served, violating principles of natural justice. The court set aside the impugned orders, directed fresh adjudication, and allowed the petitioner 30 days to file consolidated replies. The challenge to CBIC notifications was deferred to SC proceedings, ensuring procedural fairness in tax adjudication.</description>
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