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    <title>2025 (6) TMI 741 - MADRAS HIGH COURT</title>
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    <description>The SC examined a GST notice service dispute, finding that uploading notices on the common portal without ensuring actual recipient awareness constitutes ineffective service. The Court held that ex parte orders without personal hearing violate natural justice principles. Consequently, the Court set aside the impugned order and remanded the matter, directing the authority to issue a proper notice, provide a personal hearing, and adjudicate on merits after the petitioner pays 10% of the disputed tax amount.</description>
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      <description>The SC examined a GST notice service dispute, finding that uploading notices on the common portal without ensuring actual recipient awareness constitutes ineffective service. The Court held that ex parte orders without personal hearing violate natural justice principles. Consequently, the Court set aside the impugned order and remanded the matter, directing the authority to issue a proper notice, provide a personal hearing, and adjudicate on merits after the petitioner pays 10% of the disputed tax amount.</description>
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