https://www.taxtmi.com/caselaws?id=778722 Where a show-cause notice is quashed for breach of natural justice, all consequential demand and recovery actions based on that notice fail with it, and a review will not lie unless an error apparent on the face of the record is shown. The Court found no patent error in the earlier judgment, which had proceeded on the basis that the taxpayer was not heard and the proceedings were founded on a notice issued to a dead person. The consequential demand order under Section 74 of the J&K GST/CGST Act, 2017 was therefore treated as quashed, and the earlier relief in favour of the taxpayer remained undisturbed. en-us Mon, 15 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778722 Where a show-cause notice is quashed for breach of natural justice, all consequential demand and recovery actions based on that notice fail with it, and a review will not lie unless an error apparent on the face of the record is shown. The Court found no patent error in the earlier judgment, which had proceeded on the basis that the taxpayer was not heard and the proceedings were founded on a notice issued to a dead person. The consequential demand order under Section 74 of the J&K GST/CGST Act, 2017 was therefore treated as quashed, and the earlier relief in favour of the taxpayer remained undisturbed. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778722