Order quashed for defective service of Show Cause Notice under Section 169 CGST Act; natural justice principles upheld
Case-Laws
GST
The HC quashed the impugned order due to defective service of the Show Cause Notice (SCN), which was only uploaded on the GST Portal without physical service, depriving the petitioner of an opportunity to reply. The Court held that mere upload on the portal does not constitute effective service if no response is received, and the issuing officer must explo
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