Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.....