{"id":71769,"date":"2025-06-10T08:43:14","date_gmt":"2025-06-10T03:13:14","guid":{"rendered":""},"modified":"2025-06-10T08:43:14","modified_gmt":"2025-06-10T03:13:14","slug":"procedural-defects-invalidate-tax-notices-inadequate-service-and-hearing-rights-render-notifications-null-and-void","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71769","title":{"rendered":"Procedural Defects Invalidate Tax Notices: Inadequate Service and Hearing Rights Render Notifications Null and Void"},"content":{"rendered":"<p>Procedural Defects Invalidate Tax Notices: Inadequate Service and Hearing Rights Render Notifications Null and Void<br \/>Case-Laws<br \/>GST<br \/>HC set aside N\/N. 56\/2023-Central Tax and N\/N. 56\/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper <\/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=89275\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Procedural Defects Invalidate Tax Notices: Inadequate Service and Hearing Rights Render Notifications Null and VoidCase-LawsGSTHC set aside N\/N. 56\/2023-Central Tax and N\/N. 56\/2023-State Tax due to procedural irregularities in serving show cause notice. <\/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-71769","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71769","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=71769"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71769\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}