https://www.taxtmi.com/caselaws?id=463010 Under the GST framework, mere upload of an intimation of liability, show-cause notice, or order in the portal's "Additional Notices and Orders" tab is not enough if it is not properly communicated through the prescribed mode. The absence of valid communication renders the proceeding procedurally defective and the notice or order unenforceable. On that basis, the intimation, show-cause notice, and order were quashed and set aside in favour of the petitioner. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463010 Under the GST framework, mere upload of an intimation of liability, show-cause notice, or order in the portal's "Additional Notices and Orders" tab is not enough if it is not properly communicated through the prescribed mode. The absence of valid communication renders the proceeding procedurally defective and the notice or order unenforceable. On that basis, the intimation, show-cause notice, and order were quashed and set aside in favour of the petitioner. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463010