Assessment order quashed for denying personal hearing despite show cause notice on GST Portal requiring alternative service under Section 169
Case-Laws
GST
HC set aside assessment order dated 08.08.2024 for violating principles of natural justice where petitioner received no personal hearing opportunity. Despite show cause notice being uploaded on GST Portal, petitioner claimed unawareness and non-receipt of original notice. Court held that while portal service is valid, revenue officer
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