HC: Uploading SCN on Revenue's website a statutory mandate, directs Dept. to follow 'procedure prescribed'

Madhya Pradesh HC strikes down demand for non-observance by Revenue of statutory procedure prescribed for communicating show-cause notice (SCN)/order under Rule 142(1) of CGST Act; Pursuant to reply sought in response to Petitioner’s grievance regarding violation of principle of natural justice on the anvil of Rule 142 of CGST Rules, Counsel for Revenue fairly concedes that the SCN was not uploaded on website of the revenue but communicated to Petitioner by Email;...