https://www.taxtmi.com/caselaws?id=772138 The SC ruled that uploading a show-cause notice on the GST portal does not constitute valid service under Section 169 of the BGST Act. The ex parte assessment order was quashed for violating natural justice principles by denying an opportunity to be heard. The appellate authority's summary dismissal of the appeal based on delay was set aside, and the matter was remanded for fresh proceedings in compliance with statutory requirements. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772138 The SC ruled that uploading a show-cause notice on the GST portal does not constitute valid service under Section 169 of the BGST Act. The ex parte assessment order was quashed for violating natural justice principles by denying an opportunity to be heard. The appellate authority's summary dismissal of the appeal based on delay was set aside, and the matter was remanded for fresh proceedings in compliance with statutory requirements. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772138