https://www.taxtmi.com/caselaws?id=462595 The HC set aside a GST assessment order dated 30.12.2024 for violating natural justice principles. The court held that mere uploading of show cause notice on GST Portal without ensuring actual receipt constitutes ineffective service, and confirming tax demand without personal hearing opportunity is illegal. The petitioner was unaware of the notice and could not respond. The court directed fresh assessment proceedings with proper service through alternative modes like RPAD when portal service fails. Bank account freezing was ordered to be lifted upon deposit of 25% disputed tax within two weeks, with the assessing authority required to provide 14-day notice for personal hearing before deciding the matter afresh. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 02 Jul 2025 11:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462595 The HC set aside a GST assessment order dated 30.12.2024 for violating natural justice principles. The court held that mere uploading of show cause notice on GST Portal without ensuring actual receipt constitutes ineffective service, and confirming tax demand without personal hearing opportunity is illegal. The petitioner was unaware of the notice and could not respond. The court directed fresh assessment proceedings with proper service through alternative modes like RPAD when portal service fails. Bank account freezing was ordered to be lifted upon deposit of 25% disputed tax within two weeks, with the assessing authority required to provide 14-day notice for personal hearing before deciding the matter afresh. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462595