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    <title>2025 (9) TMI 733 - ALLAHABAD HIGH COURT</title>
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    <description>HC found a breach of natural justice where show-cause notices uploaded only to the GST portal went unnoticed by the petitioner, preventing appearance or challenge within limitation. Relying on earlier co-ordinate-bench reasoning that the petitioner was entitled to benefit of doubt and no prejudice arose (disputed amount deposited), the HC quashed and set aside the impugned order dated December 23, 2023 by the Assistant Commissioner, State Tax, Kanpur, and allowed the writ petition.</description>
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      <description>HC found a breach of natural justice where show-cause notices uploaded only to the GST portal went unnoticed by the petitioner, preventing appearance or challenge within limitation. Relying on earlier co-ordinate-bench reasoning that the petitioner was entitled to benefit of doubt and no prejudice arose (disputed amount deposited), the HC quashed and set aside the impugned order dated December 23, 2023 by the Assistant Commissioner, State Tax, Kanpur, and allowed the writ petition.</description>
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