https://www.taxtmi.com/caselaws?id=783395 HC held that service of the pre-SCN, SCN and adjudication order solely by uploading them under the "additional notices and orders" tab on the GST portal was not proper service under the GST regime. As the assessee became aware of the proceedings only after recovery from its electronic cash ledger, HC found violation of principles of natural justice and non-compliance with Section 75(4) of the CGST Act, which mandates opportunity of hearing before an adverse order. Following its earlier decision in a factually identical matter, HC set aside the adjudication order dated April 24, 2024 and disposed of the petition, remitting the matter for fresh proceedings in accordance with law. en-us Mon, 08 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783395 HC held that service of the pre-SCN, SCN and adjudication order solely by uploading them under the "additional notices and orders" tab on the GST portal was not proper service under the GST regime. As the assessee became aware of the proceedings only after recovery from its electronic cash ledger, HC found violation of principles of natural justice and non-compliance with Section 75(4) of the CGST Act, which mandates opportunity of hearing before an adverse order. Following its earlier decision in a factually identical matter, HC set aside the adjudication order dated April 24, 2024 and disposed of the petition, remitting the matter for fresh proceedings in accordance with law. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783395