https://www.taxtmi.com/highlights?id=91406 The HC found that service of show cause notices solely by uploading on the GST portal, without exploring alternate modes of service under Section 169 of the GST Act, violated principles of natural justice by denying the petitioner an effective opportunity of hearing. The impugned ex parte order dated 17.12.2024 was set aside due to inadequate service and lack of personal hearing. The matter was remanded to the respondent for fresh consideration, subject to the petitioner depositing 25% of the disputed tax within four weeks of receiving the order. The setting aside of the order will take effect only upon such payment. The Court emphasized that reliance on a single mode of notice without due diligence to ensure effective service undermines th..... en-us Fri, 08 Aug 2025 07:44:01 +0530 Fri, 08 Aug 2025 07:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91406 The HC found that service of show cause notices solely by uploading on the GST portal, without exploring alternate modes of service under Section 169 of the GST Act, violated principles of natural justice by denying the petitioner an effective opportunity of hearing. The impugned ex parte order dated 17.12.2024 was set aside due to inadequate service and lack of personal hearing. The matter was remanded to the respondent for fresh consideration, subject to the petitioner depositing 25% of the disputed tax within four weeks of receiving the order. The setting aside of the order will take effect only upon such payment. The Court emphasized that reliance on a single mode of notice without due diligence to ensure effective service undermines th..... Highlights GST Fri, 08 Aug 2025 07:44:01 +0530 https://www.taxtmi.com/highlights?id=91406