https://www.taxtmi.com/caselaws?id=784332 An assessment order cannot be sustained where the show cause notice was not effectively made available on the portal and the assessee was denied a meaningful opportunity to respond. The Madras HC treated the technical failure to upload the notice as a violation of natural justice, quashed the assessment, and remitted the matter to the assessing authority for fresh disposal on merits within three months. The assessee was permitted to file a reply, and the assessment order was to be treated as an addendum to the show cause notice. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784332 An assessment order cannot be sustained where the show cause notice was not effectively made available on the portal and the assessee was denied a meaningful opportunity to respond. The Madras HC treated the technical failure to upload the notice as a violation of natural justice, quashed the assessment, and remitted the matter to the assessing authority for fresh disposal on merits within three months. The assessee was permitted to file a reply, and the assessment order was to be treated as an addendum to the show cause notice. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784332