https://www.taxtmi.com/caselaws?id=790956 Assessment under the GST regime based only on portal-uploaded notices and order was found vulnerable where the taxpayer was denied a meaningful opportunity to respond. The Court balanced portal-based service against practical access difficulties and the requirement of natural justice, holding that procedural fairness required a proper hearing before fresh adjudication. The impugned assessment order was set aside and the matter remanded for reconsideration after due opportunity to the petitioner, subject to payment of 20% of the disputed tax within the stipulated period. en-us Mon, 27 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790956 Assessment under the GST regime based only on portal-uploaded notices and order was found vulnerable where the taxpayer was denied a meaningful opportunity to respond. The Court balanced portal-based service against practical access difficulties and the requirement of natural justice, holding that procedural fairness required a proper hearing before fresh adjudication. The impugned assessment order was set aside and the matter remanded for reconsideration after due opportunity to the petitioner, subject to payment of 20% of the disputed tax within the stipulated period. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790956