https://www.taxtmi.com/caselaws?id=793046 Where GST proceedings are conducted entirely through an online portal, the noticee must have a workable facility to seek and file a supplementary reply before adjudication. Denial of a meaningful opportunity to place the full defence on record, including inability to use the portal for an additional reply, can amount to procedural prejudice not cured by relegating the party to appeal. The HC set aside the order rejecting the refund claim and remitted the matter for fresh adjudication after granting one opportunity to file an additional or supplementary reply. en-us Tue, 26 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 11:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793046 Where GST proceedings are conducted entirely through an online portal, the noticee must have a workable facility to seek and file a supplementary reply before adjudication. Denial of a meaningful opportunity to place the full defence on record, including inability to use the portal for an additional reply, can amount to procedural prejudice not cured by relegating the party to appeal. The HC set aside the order rejecting the refund claim and remitted the matter for fresh adjudication after granting one opportunity to file an additional or supplementary reply. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793046