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    <description>HC analyzed the validity of a GST show cause notice uploaded on an obscure portal tab. The court found the notice&#039;s communication method procedurally defective, violating natural justice principles. The impugned order was set aside, directing the tax authority to re-issue notices via email, provide portal access, and grant a personal hearing to the petitioner. The ruling emphasized effective communication and the right to be heard in administrative proceedings.</description>
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