{"id":76041,"date":"2026-06-29T09:28:31","date_gmt":"2026-06-29T09:28:31","guid":{"rendered":""},"modified":"2026-06-29T09:28:31","modified_gmt":"2026-06-29T09:28:31","slug":"natural-justice-requires-effective-service-of-show-cause-notice-tax-orders-were-quashed-and-matter-remitted-for-fresh-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76041","title":{"rendered":"Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing."},"content":{"rendered":"<p>Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing.<br \/>Case-Laws<br \/>GST<br \/>Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=101207\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing.Case-LawsGSTDenial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the p&#8230;<\/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-76041","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76041","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=76041"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76041\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}