GST portal show-cause notice hidden in “Additional Notices” tab leads to missed hearing; demand order set aside, remanded.
Case-Laws
GST
Where a show cause notice was uploaded on the GST portal's “Additional Notices Tab” before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fres
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