High Court of Patna
Subhash Kumar Sah v. Commissioner, CGST and CX
CIVIL WRIT JURISDICTION CASE NO.3599 OF 2026
The ruling in brief
Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision
Provisions considered
Section 169, read with section 29, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Bihar Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.