https://www.taxtmi.com/caselaws?id=470317 Mere uploading of a show-cause notice and reminders on a portal, without official communication to the assessee, does not provide an effective opportunity to respond. Such failure denies a meaningful hearing and breaches the principles of natural justice. The notes state that writ jurisdiction may be exercised despite an alternative statutory appellate remedy where the notice was not effectively communicated. The assessment order was set aside, with the assessee permitted to respond to the show-cause notice and receive an oral hearing before fresh adjudication. en-us Mon, 24 Feb 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470317 Mere uploading of a show-cause notice and reminders on a portal, without official communication to the assessee, does not provide an effective opportunity to respond. Such failure denies a meaningful hearing and breaches the principles of natural justice. The notes state that writ jurisdiction may be exercised despite an alternative statutory appellate remedy where the notice was not effectively communicated. The assessment order was set aside, with the assessee permitted to respond to the show-cause notice and receive an oral hearing before fresh adjudication. Case-Laws GST Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470317