https://www.taxtmi.com/caselaws?id=794185 In GST proceedings, ineffective service of a show cause notice and denial of personal hearing can vitiate the resulting order. The text states that where the record shows procedural unfairness, a writ petition may still be entertained despite the availability of a statutory appeal, because the alternate remedy rule does not bar intervention when natural justice is breached. It further notes that failure to place the notice in the proper portal window and the absence of a personal hearing offend audi alteram partem and justify quashing the notice and consequential order, with remand for fresh adjudication after giving the taxpayer an opportunity to reply and be heard. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794185 In GST proceedings, ineffective service of a show cause notice and denial of personal hearing can vitiate the resulting order. The text states that where the record shows procedural unfairness, a writ petition may still be entertained despite the availability of a statutory appeal, because the alternate remedy rule does not bar intervention when natural justice is breached. It further notes that failure to place the notice in the proper portal window and the absence of a personal hearing offend audi alteram partem and justify quashing the notice and consequential order, with remand for fresh adjudication after giving the taxpayer an opportunity to reply and be heard. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794185