https://www.taxtmi.com/caselaws?id=783830 The dominant issue was whether uploading the show cause notice (SCN) only on the GST portal's "Additional Notices" tab, without it being brought to the taxpayer's knowledge, violated principles of natural justice. Relying on earlier HC decisions in analogous facts, the Court held that where the SCN issued prior to the portal changes was not effectively communicated and no reply was filed, the noticee is denied a fair opportunity of hearing; consequently, the impugned proceedings could not be sustained as adjudicated. The matter was remanded to the adjudicating authority to enable filing of a reply and grant a proper hearing, and the petition was disposed of accordingly. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783830 The dominant issue was whether uploading the show cause notice (SCN) only on the GST portal's "Additional Notices" tab, without it being brought to the taxpayer's knowledge, violated principles of natural justice. Relying on earlier HC decisions in analogous facts, the Court held that where the SCN issued prior to the portal changes was not effectively communicated and no reply was filed, the noticee is denied a fair opportunity of hearing; consequently, the impugned proceedings could not be sustained as adjudicated. The matter was remanded to the adjudicating authority to enable filing of a reply and grant a proper hearing, and the petition was disposed of accordingly. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783830