Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST Act
Case-Laws
GST
The HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under “View of additional notices and orders” column, which petitioner was unaware of. The Court determi
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