Service of GST Show Cause Notice Only via Portal Insufficient Under Section 169(1), Alternative Methods Required for Fair Hearing
Case-Laws
GST
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative se
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