Failure to Serve Notices Voids Tax Order; Case Remanded for Reconsideration Due to Violations of Natural Justice.
Case-Laws
GST
The petitioner was not served with notices/communications, resulting in their failure to file a reply within the stipulated time. As per the proviso to Rule 86B of the GST Rules, the petitioner is not liable to pay any tax amount. However, the petitioner, being unaware of the show cause notice, failed to appear for personal hearing before the respondent authori
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