https://www.taxtmi.com/caselaws?id=800846 Portal-only uploading of a show-cause notice under the "Additional Notice and Orders" tab, without separate intimation, can prevent an assessee from responding and violate principles of natural justice. Where the statutory appellate remedy is rejected solely as time-barred and the merits remain unexamined, adjudication and appellate action require merits-based reconsideration. The assessee must receive a hearing before a fresh determination on the merits. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800846 Portal-only uploading of a show-cause notice under the "Additional Notice and Orders" tab, without separate intimation, can prevent an assessee from responding and violate principles of natural justice. Where the statutory appellate remedy is rejected solely as time-barred and the merits remain unexamined, adjudication and appellate action require merits-based reconsideration. The assessee must receive a hearing before a fresh determination on the merits. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800846