Tax Demand Order Overturned Due to Improper Notice Service; Petitioner Can Contest After Partial Payment.
Case-Laws
GST
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not par
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