https://www.taxtmi.com/caselaws?id=773667 The HC quashed an assessment order dated 16.08.2024 for violating natural justice principles, finding that uploading show cause notices solely on GST Portal without ensuring effective receipt was inadequate service. The Court held that tax officers must explore alternative communication modes under Section 169 when taxpayers don't respond to portal notices. The order was partially quashed regarding time-barred Input Tax Credit claims under Section 16(4) CGST Act, 2017. For remaining issues, the matter was remanded for fresh consideration conditional upon petitioner depositing 25% of disputed tax within four weeks and being afforded proper personal hearing opportunity. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773667 The HC quashed an assessment order dated 16.08.2024 for violating natural justice principles, finding that uploading show cause notices solely on GST Portal without ensuring effective receipt was inadequate service. The Court held that tax officers must explore alternative communication modes under Section 169 when taxpayers don't respond to portal notices. The order was partially quashed regarding time-barred Input Tax Credit claims under Section 16(4) CGST Act, 2017. For remaining issues, the matter was remanded for fresh consideration conditional upon petitioner depositing 25% of disputed tax within four weeks and being afforded proper personal hearing opportunity. Case-Laws GST Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773667