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    <title>2026 (3) TMI 1141 - MEGHALAYA HIGH COURT</title>
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    <description>An ex parte demand order under Section 73 of the Meghalaya GST Act was set aside because the record did not show proper physical or offline service of the show cause notice, and the petitioner was denied a fair opportunity to respond. The court found that the petitioner&#039;s GST registration had not been shown as revived, but that did not cure the absence of effective notice. The order was quashed for breach of natural justice and the matter was remitted for fresh consideration after permitting a reply and affording a hearing.</description>
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      <description>An ex parte demand order under Section 73 of the Meghalaya GST Act was set aside because the record did not show proper physical or offline service of the show cause notice, and the petitioner was denied a fair opportunity to respond. The court found that the petitioner&#039;s GST registration had not been shown as revived, but that did not cure the absence of effective notice. The order was quashed for breach of natural justice and the matter was remitted for fresh consideration after permitting a reply and affording a hearing.</description>
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