{"id":76306,"date":"2026-08-06T09:11:07","date_gmt":"2026-08-06T09:11:07","guid":{"rendered":""},"modified":"2026-08-06T09:11:07","modified_gmt":"2026-08-06T09:11:07","slug":"portal-communication-of-gst-notices-failed-statutory-requirements-requiring-fresh-adjudication-after-a-meaningful-opportunity-to-reply-and-be-heard","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76306","title":{"rendered":"Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard."},"content":{"rendered":"<p>Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.<br \/>Case-Laws<br \/>GST<br \/>Uploading GST notices and the adjudication order under the portal&#39;s &#39;Additional Notices and Orders&#39; tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.<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=102437\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.Case-LawsGSTUploading GST notices and the adjudication order under the portal&#8217;s &#8216;Additional Notices and&#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-76306","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76306","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=76306"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76306\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}