https://www.taxtmi.com/caselaws?id=795293 Uploading a show-cause notice only under an incorrect portal tab prevented an effective response and violated principles of natural justice. The material discrepancy between the financial year in the appellate order and that in recovery and garnishee proceedings, together with the explained delay in filing the statutory appeal, required merits consideration. The note states that the appellate dismissal on limitation was quashed and the appeal was to be entertained and decided on merits; since the required pre-deposit had already been made, no further deposit was required for an expedited hearing. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795293 Uploading a show-cause notice only under an incorrect portal tab prevented an effective response and violated principles of natural justice. The material discrepancy between the financial year in the appellate order and that in recovery and garnishee proceedings, together with the explained delay in filing the statutory appeal, required merits consideration. The note states that the appellate dismissal on limitation was quashed and the appeal was to be entertained and decided on merits; since the required pre-deposit had already been made, no further deposit was required for an expedited hearing. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795293