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    <title>2026 (7) TMI 1264 - CALCUTTA HIGH COURT</title>
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    <description>Uploading the show-cause notice and adjudication order only in the GST portal&#039;s &quot;Additional Notices and Orders&quot; tab deprived the taxpayer of knowledge of the proceedings and an effective opportunity to be heard. The resulting ex parte adjudication and appellate orders violated principles of natural justice. Recovery of the disputed tax supported remitting the matter for a fresh hearing, and the claimed finality of appellate proceedings did not cure the procedural defect. The orders and consequential recovery notices were set aside, with reconsideration directed after a personal hearing.</description>
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      <description>Uploading the show-cause notice and adjudication order only in the GST portal&#039;s &quot;Additional Notices and Orders&quot; tab deprived the taxpayer of knowledge of the proceedings and an effective opportunity to be heard. The resulting ex parte adjudication and appellate orders violated principles of natural justice. Recovery of the disputed tax supported remitting the matter for a fresh hearing, and the claimed finality of appellate proceedings did not cure the procedural defect. The orders and consequential recovery notices were set aside, with reconsideration directed after a personal hearing.</description>
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