https://www.taxtmi.com/caselaws?id=797506 Principles of natural justice require effective notice and a meaningful opportunity to respond. Uploading a show-cause notice solely under the "Additional Notice and Orders" tab without separate intimation prevented the petitioners from responding within time, creating a prima facie procedural breach. Dismissal of the statutory appeal on limitation without examining merits was therefore set aside. The appeal was directed to be admitted and reconsidered on merits after hearing the petitioners. en-us Thu, 13 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797506 Principles of natural justice require effective notice and a meaningful opportunity to respond. Uploading a show-cause notice solely under the "Additional Notice and Orders" tab without separate intimation prevented the petitioners from responding within time, creating a prima facie procedural breach. Dismissal of the statutory appeal on limitation without examining merits was therefore set aside. The appeal was directed to be admitted and reconsidered on merits after hearing the petitioners. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797506