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    <title>Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.</title>
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    <description>Uploading GST notices and the adjudication order under the portal&#039;s &#039;Additional Notices and Orders&#039; tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.</description>
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      <description>Uploading GST notices and the adjudication order under the portal&#039;s &#039;Additional Notices and Orders&#039; tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.</description>
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