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    <title>2025 (6) TMI 1418 - MADRAS HIGH COURT</title>
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    <description>The HC set aside a GST order passed without affording personal hearing to the petitioner, finding violation of natural justice principles. The court held that service by uploading notice on GST portal alone, without exploring alternative modes when no response received, constitutes ineffective service rather than fulfilling statutory requirements. The impugned order was quashed without imposing conditions since disputed tax was already recovered from petitioner&#039;s bank account. Matter remanded for fresh consideration with directions to provide proper notice through alternative modes and afford personal hearing of 14 clear days before deciding in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=773305</link>
      <description>The HC set aside a GST order passed without affording personal hearing to the petitioner, finding violation of natural justice principles. The court held that service by uploading notice on GST portal alone, without exploring alternative modes when no response received, constitutes ineffective service rather than fulfilling statutory requirements. The impugned order was quashed without imposing conditions since disputed tax was already recovered from petitioner&#039;s bank account. Matter remanded for fresh consideration with directions to provide proper notice through alternative modes and afford personal hearing of 14 clear days before deciding in accordance with law.</description>
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