{"id":71672,"date":"2025-05-28T08:26:36","date_gmt":"2025-05-28T02:56:36","guid":{"rendered":""},"modified":"2025-05-28T08:26:36","modified_gmt":"2025-05-28T02:56:36","slug":"procedural-defects-invalidate-gst-notice-mere-portal-upload-insufficient-natural-justice-principles-demand-actual-receipt-of-communication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71672","title":{"rendered":"Procedural Defects Invalidate GST Notice: Mere Portal Upload Insufficient, Natural Justice Principles Demand Actual Receipt of Communication"},"content":{"rendered":"<p>Procedural Defects Invalidate GST Notice: Mere Portal Upload Insufficient, Natural Justice Principles Demand Actual Receipt of Communication<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service mo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88833\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Procedural Defects Invalidate GST Notice: Mere Portal Upload Insufficient, Natural Justice Principles Demand Actual Receipt of CommunicationCase-LawsGSTHC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriet<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71672","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71672"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71672\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}