Assessment order set aside for violating natural justice despite GST Portal service under Section 169

Assessment order set aside for violating natural justice despite GST Portal service under Section 169Case-LawsGSTThe HC set aside the respondent’s assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notic

Assessment order set aside for violating natural justice despite GST Portal service under Section 169
Case-Laws
GST
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under

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