GST portal show-cause notice hidden under “Additional Notices” tab, denying hearing; proceedings set aside and remanded.
Case-Laws
GST
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the “Additional Notices” tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a rea
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