High Court of Uttarakhand
Ayaz Traders v. Commissioner, State Goods and Service Tax
For assesseeRemanded
WRIT PETITION (M/S) NO. 86 OF 2025
The ruling in brief
Where GST registration of petitioner stood cancelled prior to issuance of show cause notice and SCN and adjudication order were served solely by uploading on portal, exclusive portal service was invalid as petitioner was no longer required to monitor portal, thus adjudication and appellate orders were quashed and revenue allowed to proceed afresh after valid service of SCN
Provisions considered
Section 169, read with section 73, of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017
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