Allahabad High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Allahabad High Court
Where show cause notice regarding tax or ITC involving fraud was uploaded only on GST portal after cancellation of assessee's registration and no alternative service was effected, assessee was not obligated to check portal post-cancellation, thus, such service was improper, violating principles of natural justice, and impugned assessment order was to be quashed
Allahabad High Court
Where registered dealer's GST registration was cancelled and no further business was conducted, uploading show cause notice only on GST portal without alternate service did not satisfy statutory requirement, resulting in breach of natural justice, so order based on such portal-only service was quashed, leaving liberty to initiate fresh proceedings as per law
Calcutta High Court
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed
Delhi High Court
Where adjudication was challenged on ground that show cause notice was not duly served, depriving petitioner of opportunity to reply and liability was presumed by respondent without valid service, writ forum confined issue to validity of service and limitation, and as per Luxmi Traders v. Union Territory of Chandigarh [2026] 188 was required to be addressed accordingly
Orissa High Court
Where assessee challenged section 74 proceedings alleging non-service of notices uploaded on GST portal, service through common portal was valid under section 169 and writ petition was liable to be dismissed as records established participation and dispelled claim of ignorance