GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.
Case-Laws
GST
Effective service of GST notices and an opportunity to answer a show cause notice are required for compliance with natural justice. Where portal-based service is ineffective, the department must use alternative statutory modes under Section 169 of the GST Act, such as registered post with acknowledgement due. Proceedings conducted without a hearing or opportunity to respond breach natural justice. The proceedings concerned IGST credit inadvertently reported under CGST and SGST and corrected in a subsequent GSTR-3B return.
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