Portal Upload Alone Without Alternative Service Modes or Personal Hearing Justifies Remand on Partial Tax Deposit
Portal Upload Alone Without Alternative Service Modes or Personal Hearing Justifies Remand on Partial Tax Deposit Issue Whether uploading a Show Cause Notice exclusively on the GST portal without attempting alternative statutory service modes (such as RPAD) or granting a personal hearing vitiates an ex parte assessment order when the assessee asserts unawareness. Facts Assessment… Read More »