https://www.taxtmi.com/caselaws?id=784234 The dominant issue was whether the show cause notice (SCN) was validly served by being uploaded on the GST portal's "Additional Notices" tab. The HC held that, after portal changes effective 16.01.2024, the tab was visible and accessible, and since the SCN was issued on 17.05.2024, the challenge to service on this ground failed. However, on the separate issue of breach of natural justice, the HC found the adjudication order had been passed without considering the taxpayer's submissions, and noted that the impugned notifications extending limitation were sub judice before the SC and the HC; accordingly, the order was set aside, time was granted to file a reply by 30.09.2025, and a personal hearing was directed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784234 The dominant issue was whether the show cause notice (SCN) was validly served by being uploaded on the GST portal's "Additional Notices" tab. The HC held that, after portal changes effective 16.01.2024, the tab was visible and accessible, and since the SCN was issued on 17.05.2024, the challenge to service on this ground failed. However, on the separate issue of breach of natural justice, the HC found the adjudication order had been passed without considering the taxpayer's submissions, and noted that the impugned notifications extending limitation were sub judice before the SC and the HC; accordingly, the order was set aside, time was granted to file a reply by 30.09.2025, and a personal hearing was directed. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784234