{"id":72290,"date":"2025-08-13T07:27:35","date_gmt":"2025-08-13T01:57:35","guid":{"rendered":""},"modified":"2025-08-13T07:27:35","modified_gmt":"2025-08-13T01:57:35","slug":"service-of-gst-show-cause-notice-only-via-portal-insufficient-under-section-169-1-alternative-methods-required-for-fair-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72290","title":{"rendered":"Service of GST Show Cause Notice Only via Portal Insufficient Under Section 169(1), Alternative Methods Required for Fair Hearing"},"content":{"rendered":"<p>Service of GST Show Cause Notice Only via Portal Insufficient Under Section 169(1), Alternative Methods Required for Fair Hearing<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner&#39;s lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative se<\/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=91550\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service of GST Show Cause Notice Only via Portal Insufficient Under Section 169(1), Alternative Methods Required for Fair HearingCase-LawsGSTThe HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SC<\/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-72290","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72290","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=72290"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72290\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}