Petition allowed: show-cause notice uploaded without service or hearing, 288-day delay condoned; appeal allowed on 15% deposit
Case-Laws
GST
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the im
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