https://www.taxtmi.com/caselaws?id=801357 GST assessment and recovery proceedings cannot rest on notices uploaded solely in the portal's Additional Notices and Orders section when the designated View Notices and Orders window is not used. Such placement fails to give the taxpayer effective notice and a meaningful opportunity to respond, contrary to principles of natural justice. The assessment order and consequential recovery proceedings were quashed, and fresh adjudication must permit a reply. Limitation of the show-cause notice remains for the adjudicating authority to determine. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801357 GST assessment and recovery proceedings cannot rest on notices uploaded solely in the portal's Additional Notices and Orders section when the designated View Notices and Orders window is not used. Such placement fails to give the taxpayer effective notice and a meaningful opportunity to respond, contrary to principles of natural justice. The assessment order and consequential recovery proceedings were quashed, and fresh adjudication must permit a reply. Limitation of the show-cause notice remains for the adjudicating authority to determine. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801357