TaxTMI 
TaxTMI 
BREACH OF NATURAL JUSTICE? GST Notices on Portal Without Communication – What Businesses MUST Know
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....REACH OF NATURAL JUSTICE? GST Notices on Portal Without Communication – What Businesses MUST Know<br>By: - rajat solanki<br>Goods and Services Tax - GST<br>Dated:- 16-8-2025<br>Did you know uploading GST notices only on the portal-without emails, SMS, or physical delivery-could land your tax order in legal hot water? Courts are striking down assessments for violating natural justice. H....
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....ere's why ? Key Takeaway Section 169 of the GST Act isn't a "post and pray" provision. Mere portal upload ? valid service if the taxpayer isn't informed via other modes (email, registered post, etc.). Taxpayers relying on practitioners/agents risk missing notices if contact details aren't theirs. "Adequate opportunity to respond" is sacrosanct - even portal glitches or redesign....
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....s can't override this. The Legal Breakdown 1. What's Section 169? Requires sequential compliance: First attempt personal delivery/registered post/email. Only if impractical, use portal/publication. Rule 142(5): Portal upload is mandatory but not sufficient alone. 2. Courts' Stance Madras HC (Jan 2025): Quashed orders for relying solely on portal upload....
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....s. Directed fresh hearings after proper notice. Telangana HC (Oct 2024): Manual orders ignoring portal replies violate natural justice Calcutta HC (2023): Even advance rulings require hearing affected parties. Why This Matters Systemic issue: Over 20 petitions in Madras HC alone (2024-25) challenge portal-only notices Risk for authorities: Reversed orders and reputational damage. Actionable ....
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....Solutions Ensure portal notices appear under "View Notices and Orders" - not hidden. Update contact details on the portal regularly. Assign dedicated staff to check the portal daily.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....