GST portal show-cause notice served via “Additional Notices” tab; adjudication order set aside for ignoring taxpayer reply
Case-Laws
GST
Challenge to service of the show cause notice (SCN) on the ground that it was uploaded only in the “Additional Notices” tab was rejected, as the portal changes after 16 January 2024 made that tab visible and accessible, and the SCN issued on 17 May 2024 was shown to be available there. However, the adjudication order was held vitiated for breach of nat
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