Goods and Service TaxArticle·25 July 2026
Principle of Natural justice impaired with portal upload
By J the App
Executive Summary
The Delhi High Court set aside an ex parte assessment order passed after finding that the Show Cause Notice, reminder notices and adjudication order had been uploaded only under the 'Additional Notices & Orders' tab on the GST portal.
Holding that the petitioner had not been afforded an effective opportunity of hearing, the Court remanded the matter for fresh adjudication.
Domain | Indirect Tax | GST
Background
The petitioner challenged an adjudica...
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