Uploading GST show cause notice online alone violates natural justice; Section 169(1) requires effective alternative service methods
Case-Laws
GST
The HC held that mere uploading of the show cause notice (SCN) on the GST portal without physical service does not satisfy the principles of natural justice, particularly when the petitioner remains unresponsive. The officer issuing repeated reminders must consider alternative service methods under Section 169(1) of the GST Act, such as RPAD,
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