If Procedure for delivery of SCN not followed it Tantamount to Violation of Principles of Natural Justice

Ram Prasad Sharma Vs. Chief Commissioner And Another (Madhya Pradesh High Court) Rule 142 of CGST Act reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue. The State in its reply has provided no material to show that show-cause notice/order No.10 dated 10.06.2020 was uploaded on website of revenue. In fact, learned AAG, Shri Mody, fairly concedes that the show-cause notice/order was communicated to petitioner by E­mail and was not uploaded on website of the revenue. It is trite principle of law that when ...