https://www.taxtmi.com/highlights?id=96031 The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC en-us Wed, 14 Jan 2026 12:13:36 +0530 Wed, 14 Jan 2026 12:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96031 The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC Highlights GST Wed, 14 Jan 2026 12:13:36 +0530 https://www.taxtmi.com/highlights?id=96031