https://www.taxtmi.com/caselaws?id=784943 The note addresses failure of physical service of a show cause notice and of an effective notice for personal hearing, concluding such non-service breaches principles of natural justice and procedural fairness; this resulted in the impugned orders being partly set aside and the petition allowed. It observes that the SCN summarised undeclared tax liabilities but was not physically delivered, and that the rectification route was time-barred, with the position reinforced by reliance on prior precedent. The operative effect is that absence of proper service and hearing notice invalidated the consequential orders. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784943 The note addresses failure of physical service of a show cause notice and of an effective notice for personal hearing, concluding such non-service breaches principles of natural justice and procedural fairness; this resulted in the impugned orders being partly set aside and the petition allowed. It observes that the SCN summarised undeclared tax liabilities but was not physically delivered, and that the rectification route was time-barred, with the position reinforced by reliance on prior precedent. The operative effect is that absence of proper service and hearing notice invalidated the consequential orders. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784943