https://www.taxtmi.com/caselaws?id=784123 The dominant issue was whether an adjudication order could stand when the SCN was uploaded only under the GST portal's "Additional Notices Tab" and did not come to the notice of the affected party, thereby denying a meaningful opportunity of hearing. Applying the approach adopted in a prior HC decision on identical portal-upload circumstances, the HC held that non-effective service and absence of proper hearing vitiated the adjudication; consequentially, the impugned order was set aside and the matter was remanded for fresh adjudication with directions ensuring effective hearing notice and opportunity to file reply. The party was also permitted to raise duplication of demand and statutory entitlement contentions in remand. Remand was made subject to costs. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784123 The dominant issue was whether an adjudication order could stand when the SCN was uploaded only under the GST portal's "Additional Notices Tab" and did not come to the notice of the affected party, thereby denying a meaningful opportunity of hearing. Applying the approach adopted in a prior HC decision on identical portal-upload circumstances, the HC held that non-effective service and absence of proper hearing vitiated the adjudication; consequentially, the impugned order was set aside and the matter was remanded for fresh adjudication with directions ensuring effective hearing notice and opportunity to file reply. The party was also permitted to raise duplication of demand and statutory entitlement contentions in remand. Remand was made subject to costs. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784123