https://www.taxtmi.com/caselaws?id=800503 GST portal service of a show-cause notice solely through the "Additional Notice and Orders" tab, without separate intimation, deprived the taxpayer of an effective opportunity to respond and breached natural justice. Dismissal of the statutory appeal solely on limitation, without examining the merits, did not cure that procedural defect. The show-cause notice, adjudication order, and appellate order were set aside, requiring fresh notice, a hearing opportunity, and a reasoned adjudication in accordance with law. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800503 GST portal service of a show-cause notice solely through the "Additional Notice and Orders" tab, without separate intimation, deprived the taxpayer of an effective opportunity to respond and breached natural justice. Dismissal of the statutory appeal solely on limitation, without examining the merits, did not cure that procedural defect. The show-cause notice, adjudication order, and appellate order were set aside, requiring fresh notice, a hearing opportunity, and a reasoned adjudication in accordance with law. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800503