https://www.taxtmi.com/caselaws?id=785383 Challenge to electronic service of tax notices uploaded under an inaccessible portal tab raises that the taxpayer was deprived of audi alteram partem and hence the ex parte assessment order passed under Section 73 is vitiated; consequence: the impugned rectification rejection must be quashed. It is further emphasised that orders must record reasons showing application of mind, failure of which causes prejudice; consequence: the matter is remitted for fresh consideration. The authority is directed to reconsider the rectification application, examine portal records and supporting documents, and pass a reasoned order including any rectification permissible under Section 161. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785383 Challenge to electronic service of tax notices uploaded under an inaccessible portal tab raises that the taxpayer was deprived of audi alteram partem and hence the ex parte assessment order passed under Section 73 is vitiated; consequence: the impugned rectification rejection must be quashed. It is further emphasised that orders must record reasons showing application of mind, failure of which causes prejudice; consequence: the matter is remitted for fresh consideration. The authority is directed to reconsider the rectification application, examine portal records and supporting documents, and pass a reasoned order including any rectification permissible under Section 161. Case-Laws GST Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785383