Procedural Flaw Invalidates Show Cause Notice: Adjudicating Authority Ordered to Reconsider Case with Proper Service
Case-Laws
GST
HC set aside the impugned order and remanded the matter back to the Adjudicating Authority due to procedural irregularities in serving the Show Cause Notice (SCN). The SCN was uploaded in the 'Additional Notices Tab' prior to 16th January 2024, which was not readily visible to the Petitioner, thus violating principles of natural justice. The Court found that
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