Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded...

Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have been uploaded under the heading of Additional Notices - The case involves a challenge to an order creating a demand against the petitioner under Section 73 of the CGST Act. The petitioner claims they never received the show cause notice and were thus unaware of the proceedings against them. The High Court, after considering the submissions of the parties, sets aside the impugned order and grants the petitioner an opportunity to file a reply to the notice within 30 days. It directs the Proper Officer to re-adjudicate the matter after providing the petitioner with a personal hearing. .....

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