https://www.taxtmi.com/caselaws?id=798378 Uploading a show-cause notice solely under the portal's "Additional Notice and Orders" tab, without separate intimation, deprived the assessee of an effective opportunity to respond and breached principles of natural justice. The adjudication and appellate orders were therefore unsustainable, particularly because the appellate authority rejected the appeal solely on limitation without examining the merits. The assessee must be permitted to file a reply, be heard, and receive a fresh reasoned determination. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798378 Uploading a show-cause notice solely under the portal's "Additional Notice and Orders" tab, without separate intimation, deprived the assessee of an effective opportunity to respond and breached principles of natural justice. The adjudication and appellate orders were therefore unsustainable, particularly because the appellate authority rejected the appeal solely on limitation without examining the merits. The assessee must be permitted to file a reply, be heard, and receive a fresh reasoned determination. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798378