https://www.taxtmi.com/caselaws?id=795382 Uploading a show-cause notice only under the portal's 'Additional Notice and Orders' tab, without separate intimation, may prevent a taxpayer from responding and constitute a prima facie breach of natural justice. Where the statutory appeal was dismissed solely as time-barred without examination on merits, the limitation-based dismissal and underlying adjudication order were set aside. The matter was remitted for reconsideration on merits after affording a hearing. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795382 Uploading a show-cause notice only under the portal's 'Additional Notice and Orders' tab, without separate intimation, may prevent a taxpayer from responding and constitute a prima facie breach of natural justice. Where the statutory appeal was dismissed solely as time-barred without examination on merits, the limitation-based dismissal and underlying adjudication order were set aside. The matter was remitted for reconsideration on merits after affording a hearing. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795382