https://www.taxtmi.com/caselaws?id=773454 HC set aside GST order due to ineffective service and denial of personal hearing. Court held that uploading notices solely on GST portal without exploring alternative service modes under Section 169 GST Act constitutes "empty formalities" when taxpayer doesn't respond. Respondent admitted no personal hearing was provided, violating natural justice principles. Matter remanded for fresh consideration conditional upon petitioner paying 25% of disputed tax within four weeks. Court directed respondent to issue clear 14-day personal hearing notice and dispose matter expeditiously after considering petitioner's reply. en-us Mon, 09 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773454 HC set aside GST order due to ineffective service and denial of personal hearing. Court held that uploading notices solely on GST portal without exploring alternative service modes under Section 169 GST Act constitutes "empty formalities" when taxpayer doesn't respond. Respondent admitted no personal hearing was provided, violating natural justice principles. Matter remanded for fresh consideration conditional upon petitioner paying 25% of disputed tax within four weeks. Court directed respondent to issue clear 14-day personal hearing notice and dispose matter expeditiously after considering petitioner's reply. Case-Laws GST Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773454