GST demand raised despite taxpayer's show-cause reply being ignored; demand and rectification rejection set aside, remanded for fresh decision
Case-Laws
GST
The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically with
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