GST authorities redesigned portal, but issued notice before change. Court allows petition, sets aside order & remands for fresh review.
Case-Laws
GST
Time limit u/s 73(10) of CGST Act for passing order u/s 73(9) – GST authorities re-designed portal to ensure 'View Notices' and 'View Additional Notices' tabs under one heading, but impugned show cause notice issued before portal redesign. Present petition allowed, impugned order set aside, matter remanded to adjudicating authority for fre
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