https://www.taxtmi.com/article/detailed?id=15447 GST proceedings require effective service of show cause notices and a meaningful opportunity to be heard. Portal uploads generally constitute service, but authorities must ensure effective delivery and consider alternative modes where taxpayers cannot access portal communications or relied documents are inaccessible. A hearing date must be communicated and a reasonable personal hearing afforded before passing orders; fixing a hearing before the reply deadline or passing ex parte orders without considering replies undermines procedural fairness. en-us Fri, 21 Nov 2025 08:43:43 +0530 Fri, 21 Nov 2025 08:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15447 GST proceedings require effective service of show cause notices and a meaningful opportunity to be heard. Portal uploads generally constitute service, but authorities must ensure effective delivery and consider alternative modes where taxpayers cannot access portal communications or relied documents are inaccessible. A hearing date must be communicated and a reasonable personal hearing afforded before passing orders; fixing a hearing before the reply deadline or passing ex parte orders without considering replies undermines procedural fairness. Articles Goods and Services Tax - GST Fri, 21 Nov 2025 08:43:43 +0530 https://www.taxtmi.com/article/detailed?id=15447