Principles of natural justice violated due to non-uploading of ...

Principles of natural justice violated due to SCN non-uploading on portal. Despite emails, confusion persisted due to redesign. Permitted to challenge order within 30 days by filing appeal.

Case Laws GST

July 13, 2024

Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.

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Principles of natural justice violated due to non-uploading of ...

Principles of natural justice violated due to SCN non-uploading on portal. Despite emails, confusion persisted due to redesign. Permitted to challenge order within 30 days by filing appeal.

Case Laws GST

July 13, 2024

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