https://www.taxtmi.com/article/detailed?id=15966 Administrative rejection of physical, in person replies on the ground that they were not uploaded on the electronic portal violates the personal hearing requirement and principles of natural justice. Such procedural noncompliance converts quasi judicial officers into collection agents, leads to orders being set aside or remanded by higher courts, wastes judicial and administrative resources, and disproportionately harms small taxpayers lacking digital infrastructure. en-us Thu, 05 Mar 2026 08:41:46 +0530 Thu, 05 Mar 2026 08:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15966 Administrative rejection of physical, in person replies on the ground that they were not uploaded on the electronic portal violates the personal hearing requirement and principles of natural justice. Such procedural noncompliance converts quasi judicial officers into collection agents, leads to orders being set aside or remanded by higher courts, wastes judicial and administrative resources, and disproportionately harms small taxpayers lacking digital infrastructure. Articles Goods and Services Tax - GST Thu, 05 Mar 2026 08:41:46 +0530 https://www.taxtmi.com/article/detailed?id=15966