https://www.taxtmi.com/caselaws?id=791766 An adverse tax assessment could not be sustained where notice and hearing requirements under the BGST Act were not effectively complied with. The challenge was that show cause notices and hearing intimation were uploaded only on the GST portal, without effective communication by other means, resulting in denial of a meaningful opportunity of participation. The Patna HC accepted the State's concession and applied the earlier view on the same issue, holding that breach of the statutory service and personal hearing procedure vitiated the demand. The impugned order was set aside and the matter remitted for fresh consideration after granting hearing. en-us Mon, 11 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791766 An adverse tax assessment could not be sustained where notice and hearing requirements under the BGST Act were not effectively complied with. The challenge was that show cause notices and hearing intimation were uploaded only on the GST portal, without effective communication by other means, resulting in denial of a meaningful opportunity of participation. The Patna HC accepted the State's concession and applied the earlier view on the same issue, holding that breach of the statutory service and personal hearing procedure vitiated the demand. The impugned order was set aside and the matter remitted for fresh consideration after granting hearing. Case-Laws GST Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791766