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    <title>Failure of Chartered Accountant to Communicate Show Cause Notice Is Not a Ground for Equitable Interference Against Ex-Parte GST Demand Orders</title>
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    <description>Failure to respond to GST show cause notices because a Chartered Accountant did not communicate them does not, by itself, justify equitable interference with ex parte assessment orders passed under section 73. Where the taxpayer had linked GST registration to the Chartered Accountant&#039;s email address and remained non-responsive, the order is treated as passed in accordance with statutory procedure. A willingness to deposit part of the demand is not a ground to bypass the prescribed process or seek a fresh hearing.</description>
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    <pubDate>Tue, 24 Mar 2026 08:17:17 +0530</pubDate>
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      <title>Failure of Chartered Accountant to Communicate Show Cause Notice Is Not a Ground for Equitable Interference Against Ex-Parte GST Demand Orders</title>
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      <description>Failure to respond to GST show cause notices because a Chartered Accountant did not communicate them does not, by itself, justify equitable interference with ex parte assessment orders passed under section 73. Where the taxpayer had linked GST registration to the Chartered Accountant&#039;s email address and remained non-responsive, the order is treated as passed in accordance with statutory procedure. A willingness to deposit part of the demand is not a ground to bypass the prescribed process or seek a fresh hearing.</description>
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      <pubDate>Tue, 24 Mar 2026 08:17:17 +0530</pubDate>
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