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    <title>Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice</title>
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    <description>Adjudication based solely on notices uploaded to the GST portal&#039;s &quot;Additional Notices &amp; Orders&quot; tab without effective communication or opportunity to be heard violates natural justice. Mere portal publication is inadequate; authorities must provide actual notice-including e-mail/mobile-and schedule a personal hearing, and must consider taxpayer submissions before issuing orders.</description>
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