High Court of Uttarakhand
Winstrol Petrochemicals (P.) Ltd. v. Commissioner, State GST
For assessee
WRIT PETITION (M/S) NO. 3695 OF 2024
The ruling in brief
Where department served show-cause notice solely by uploading it on GST portal after cancellation of assessee's registration, despite statute prescribing multiple valid modes of service and there was no obligation on a non-registered person to monitor portal, such portal-only service was invalid and failure to grant opportunity of personal hearing rendered adjudication order unsustainable and liable to be quashed
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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