https://www.taxtmi.com/highlights?id=93928 The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly. en-us Thu, 06 Nov 2025 08:47:01 +0530 Thu, 06 Nov 2025 08:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93928 The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly. Highlights GST Thu, 06 Nov 2025 08:47:01 +0530 https://www.taxtmi.com/highlights?id=93928