{"id":75075,"date":"2026-02-24T12:43:36","date_gmt":"2026-02-24T07:13:36","guid":{"rendered":""},"modified":"2026-02-24T12:43:36","modified_gmt":"2026-02-24T07:13:36","slug":"right-to-be-heard-deficient-portal-service-of-show-cause-notices-warrants-remand-and-fresh-personal-hearings-with-replies-considered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75075","title":{"rendered":"Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered."},"content":{"rendered":"<p>Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.<br \/>Case-Laws<br \/>GST<br \/>Failure of electronic portal upload to effectuate show-cause notices denied the petitioner effective opportunity to be heard; the HC treated effective service and audi alteram partem as determinative and set aside the impugned ex-parte orders. The court remanded both matters, granted the petitioner four weeks to file replies, and directed t<\/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=97132\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.Case-LawsGSTFailure of electronic portal upload to effectuate show-cause notices denied the petitioner effective opportun<\/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-75075","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75075","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=75075"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75075\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}