GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles

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....The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under "Additional Notice" tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.....