https://www.taxtmi.com/caselaws?id=777763 Ex parte GST assessment orders under the Uttar Pradesh GST Act cannot be sustained where notice was uploaded in the wrong portal tab and the taxpayer was denied a meaningful opportunity to object and be heard. The procedural defect in service deprived the assessee of fair participation in adjudication, so the impugned orders were set aside and the matter was remanded for fresh notice, consideration of the reply, and de novo adjudication after due hearing. en-us Tue, 02 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777763 Ex parte GST assessment orders under the Uttar Pradesh GST Act cannot be sustained where notice was uploaded in the wrong portal tab and the taxpayer was denied a meaningful opportunity to object and be heard. The procedural defect in service deprived the assessee of fair participation in adjudication, so the impugned orders were set aside and the matter was remanded for fresh notice, consideration of the reply, and de novo adjudication after due hearing. Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777763