Opportunity for Personal Hearing must be granted if Notices were sent to unregistered email-id

Raghava-HES-Navayauga (JV) Vs Additional Commissioner of Central Tax (Telangana High Court) The Hon’ble Telangana High Court in the case of M/s. Raghava-HES-Navayauga (JV) v. Additional Commissioner of Central Tax [Writ Petition No. 3353 of 2024 dated February 8, 2024], held that the Assessee must be granted an opportunity of a personal hearing even where the notices for personal hearing were sent to an unregistered e-mail id due to technical glitches. Facts: M/s. Raghava-HES-Navayauga (JV) (“the Petitioner”) received repeated intimations on August 9, 2023, August 31, 2023, and September...