https://www.taxtmi.com/highlights?id=101537 Uploading a GST show cause notice under "Additional Notices" instead of "Notices and Orders" was held to be no proper service, so the ex parte adjudication order and recovery notice based on that notice were unsustainable for breach of natural justice. The impugned notice, adjudication order and recovery notice were quashed, with liberty to issue a fresh show cause notice and proceed afresh in accordance with law. The Court also clarified that limitation would not prevent issuance of a fresh notice in substitution of the earlier one. en-us Thu, 09 Jul 2026 08:35:36 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101537 Uploading a GST show cause notice under "Additional Notices" instead of "Notices and Orders" was held to be no proper service, so the ex parte adjudication order and recovery notice based on that notice were unsustainable for breach of natural justice. The impugned notice, adjudication order and recovery notice were quashed, with liberty to issue a fresh show cause notice and proceed afresh in accordance with law. The Court also clarified that limitation would not prevent issuance of a fresh notice in substitution of the earlier one. Highlights GST Thu, 09 Jul 2026 08:35:36 +0530 https://www.taxtmi.com/highlights?id=101537