https://www.taxtmi.com/caselaws?id=777899 Petitioner challenged denial of input tax credit (ITC) on grounds of limitation and lack of personal hearing after show cause notice was only uploaded on the GST portal. The court held that portal upload alone may be inadequate where repeated reminders elicited no response and the officer failed to consider other valid modes of service, breaching principles of natural justice; consequence: assessment passed without personal hearing is vulnerable. The court therefore set aside the impugned assessment order to the extent it denied the ITC claim as time-barred and quashed that part of the order relating to the limitation defence. en-us Thu, 28 Aug 2025 00:00:00 +0530 Sat, 31 Jan 2026 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777899 Petitioner challenged denial of input tax credit (ITC) on grounds of limitation and lack of personal hearing after show cause notice was only uploaded on the GST portal. The court held that portal upload alone may be inadequate where repeated reminders elicited no response and the officer failed to consider other valid modes of service, breaching principles of natural justice; consequence: assessment passed without personal hearing is vulnerable. The court therefore set aside the impugned assessment order to the extent it denied the ITC claim as time-barred and quashed that part of the order relating to the limitation defence. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777899