Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice

Kurlon Retail Limited Vs Sales Tax Officer & Ors. (Delhi High Court)

The Delhi High Court held that GST adjudication based on notices uploaded only on the “Additional Notices & Orders” tab of the GST portal, without effective communication or a meaningful opportunity of hearing, violates principles of natural justice. The case involved a ₹31.58 lakh demand for FY 2019–20 arising from disputed input tax credit, where the show cause notice, reminders, and order were not acted upon as no reply or hearing occurred. The Court stressed that fairness requires more than a t

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