https://www.taxtmi.com/caselaws?id=785586 Service of statutory notices uploaded to an electronic portal was held to potentially deprive a party of audi alteram partem where substantial service was not established, resulting in quashing of an order passed for non-prosecution; the matter is remanded for fresh adjudication with an opportunity for the affected party to file written submissions and obtain a personal hearing within a directed four-week period. The decision rests on procedural fairness in electronic service and the requirement that notice mechanisms must effect genuine opportunity to be heard before final adverse action is confirmed. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785586 Service of statutory notices uploaded to an electronic portal was held to potentially deprive a party of audi alteram partem where substantial service was not established, resulting in quashing of an order passed for non-prosecution; the matter is remanded for fresh adjudication with an opportunity for the affected party to file written submissions and obtain a personal hearing within a directed four-week period. The decision rests on procedural fairness in electronic service and the requirement that notice mechanisms must effect genuine opportunity to be heard before final adverse action is confirmed. Case-Laws VAT / Sales Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785586