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High Court Invalidates Demand: Natural Justice Breach for Not Uploading SCN on GSTN Portal per Rule 142 CGST Act.

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....Principle of natural justice - Failure to uploand the Show Cause Notice (SCN) and Order on the GSTN portal - Rule 142 of Central Goods and Services Tax Act, 2017 - The demand deserves to be and is struck down. - HC....

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