https://www.taxtmi.com/caselaws?id=783913 An ex parte GST assessment was challenged for breach of natural justice as the show cause notice was only uploaded on the portal and no personal hearing was afforded. The HC held that while portal upload is a statutorily valid mode of service, where repeated portal notices elicit no response the proper officer must apply mind and attempt alternate modes under s.169(1) (preferably RPAD) to ensure effective service; otherwise confirmation of proposals without hearing amounts to empty formality and violates natural justice. The assessment order was set aside and remanded for fresh consideration, conditional on the taxpayer depositing 25% of the disputed tax within four weeks, with quashing effective upon such payment. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783913 An ex parte GST assessment was challenged for breach of natural justice as the show cause notice was only uploaded on the portal and no personal hearing was afforded. The HC held that while portal upload is a statutorily valid mode of service, where repeated portal notices elicit no response the proper officer must apply mind and attempt alternate modes under s.169(1) (preferably RPAD) to ensure effective service; otherwise confirmation of proposals without hearing amounts to empty formality and violates natural justice. The assessment order was set aside and remanded for fresh consideration, conditional on the taxpayer depositing 25% of the disputed tax within four weeks, with quashing effective upon such payment. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783913