https://www.taxtmi.com/caselaws?id=784124 The dominant issue was whether adjudication based on a SCN uploaded only in the GST portal's "Additional Notices" tab, before that tab was made visible, violated natural justice. Relying on prior HC decisions holding that such portal-only uploading could deprive a taxpayer of effective notice and hearing, the Court found the petitioner had not received a proper opportunity to respond, as no reply had been filed to the SCN. Consequently, the impugned demand order was set aside and the matter remanded to the adjudicating authority, granting time to file a reply by a specified date subject to payment of costs. en-us Wed, 24 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 12:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784124 The dominant issue was whether adjudication based on a SCN uploaded only in the GST portal's "Additional Notices" tab, before that tab was made visible, violated natural justice. Relying on prior HC decisions holding that such portal-only uploading could deprive a taxpayer of effective notice and hearing, the Court found the petitioner had not received a proper opportunity to respond, as no reply had been filed to the SCN. Consequently, the impugned demand order was set aside and the matter remanded to the adjudicating authority, granting time to file a reply by a specified date subject to payment of costs. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784124