https://www.taxtmi.com/caselaws?id=794084 Where a taxpayer shows that the show cause notice was not effectively served and no real opportunity was given to file a reply or be heard, the resulting adjudication cannot be sustained. The Calcutta HC found that the petitioner had not received the notice effectively because the proceedings were only uploaded on the GST portal, and that no effective opportunity to respond had been available. The adjudication and appeal orders were therefore quashed, and the matter was remitted for fresh consideration after permitting a reply and granting hearing. The tax liability itself was left open for reconsideration by the authority. en-us Tue, 23 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794084 Where a taxpayer shows that the show cause notice was not effectively served and no real opportunity was given to file a reply or be heard, the resulting adjudication cannot be sustained. The Calcutta HC found that the petitioner had not received the notice effectively because the proceedings were only uploaded on the GST portal, and that no effective opportunity to respond had been available. The adjudication and appeal orders were therefore quashed, and the matter was remitted for fresh consideration after permitting a reply and granting hearing. The tax liability itself was left open for reconsideration by the authority. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794084