Preheat oven to 350°F (180°C) and line a muffin tin with paper liners.
In a bowl, whisk together the gluten-free flour blend, cocoa powder, baking powder, and salt to ensure the ingredients are evenly distributed.
In another bowl, cream together the butter and sugar until light and fluffy.
Add the eggs one at a time to the butter mixture, mixing well after each addition. Stir in the vanilla extract.
Alternately add the dry ingredients and the plant-based milk to the wet ingredients, mixing until just combined. Do not overmix.
Chop the dark chocolate into small pieces and gently fold it into the batter, ensuring it's evenly distributed throughout the cupcakes.
Fill the muffin liners about three-quarters full with batter, then bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
While the cupcakes are baking, prepare the chocolate frosting: In a saucepan, heat the heavy cream until simmering, then pour it over the chopped dark chocolate. Let it sit for a minute, then stir until smooth. Let cool slightly, then whisk in the butter until the frosting is glossy and smooth.
Let the cupcakes cool completely, then frost them with the chocolate frosting and garnish with chocolate shavings or a dusting of cocoa powder.
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