Delhi High Court
For assesseeRemanded
Case-law directory
Every ruling, in plain sight.
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.
56 rulings found
Delhi High Court
Where assessee challenged validity of SCN and order solely served by uploading on GST portal without proof of actual intimation or receipt and no reply was filed, portal-only service absent acknowledgement was not considered sufficient, thus order was to be set aside with opportunity to file reply to SCN
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 notice for cancellation of registration was only uploaded on portal without proof of receipt or acknowledgement, such mere portal upload did not constitute valid service of notice, and petitioner was entitled to apply for restoration of registration with such application to be considered on merits without being affected by limitation
Uttarakhand High Court
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
Rajasthan High Court
Where petitioner faced SCN and order alleging wrongful ITC under Section 74, but all documents including SCN, order and reminders on portal lacked digital or physical signatures and carried only a reference number, absence of mandated authentication deprived them of legal existence, rendering all actions non est and all such documents and consequential actions were set aside with liberty to proceed afresh as per law. GST: Where SCN and adjudication order alleging wrongful ITC and imposing demand, interest and penalty were only uploaded under Additional Notices And Orders tab without authenticated service, petitioner remained uninformed and was denied opportunity of personal hearing, such violation of statutory mandate and natural justice warranted setting aside of SCN, adjudication order and recovery, regardless of availability of appellate remedy
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
Uttarakhand High Court
Where petitioner's registration was cancelled and adjudication order was passed without affording personal hearing as mandated by Section 75(4) and service of notice occurred only through portal after cancellation, such order was to be quashed and matter was to be decided afresh after granting proper personal hearing in accordance with law
Punjab & Haryana High Court
Where service of show cause notice and order was effected solely by uploading on GST portal without acknowledgement or response, such portal service was not valid as per Rules of 2017, did not trigger limitation for appeals, and orders passed ex parte in such cases warranted restoration to show cause notice stage for proper adjudication
Punjab & Haryana High Court
Where show cause notice or order-in-original was served only through upload on GST portal without any acknowledgment or reply, such portal-only service was insufficient as held in Luxmi Traders v. Union Territory of Chandigarh [2026] 188 terms
Allahabad High Court
Where petitioner's registration had been cancelled and no business was carried on thereafter, uploading show cause notice solely on GST portal post-cancellation did not constitute valid service, breaching principles of natural justice, as petitioner was under no obligation to check portal and alternative service modes were required, resulting in demand order being quashed
Punjab & Haryana High Court
Where service of GST notice and order-in-original was effected only by uploading on portal without acknowledgment or reply by assessee, mere upload did not constitute valid service as held in Luxmi Traders v. Union Territory of Chandigarh terms
Allahabad High Court
Where registered person's registration was cancelled and show cause notice for demand was served solely by uploading on GST portal, such service was inadequate as petitioner was no longer obligated to check portal, resulting in violation of principles of natural justice and quashing of demand order, with liberty to issue fresh notice in accordance with law
Punjab & Haryana High Court
Where GST show cause notice and order-in-original were served only by upload on GST portal without acknowledgment or reply, such service was not valid under Section 169 read with Section 146, appeals dismissed as time barred were restored and portal-only upload did not trigger limitation, retrospective amendment had no effect as Rules did not permit such service
Punjab & Haryana High Court
Where notice and order-in-original were served only by uploading on GST portal without acknowledgment or reply, such electronic uploading was insufficient service under section 169, ex parte proceedings were to be restored to SCN stage for reply, and limitation for appeal was not triggered by such service
Uttarakhand High Court
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
Punjab & Haryana High Court
Where ex parte orders and rectification orders were served solely by upload on GST Common Portal and petitioner claimed illiteracy and lack of knowledge, mere portal upload was insufficient for valid service for limitation as serious civil consequences were involved, and retrospective legal changes did not alter this position, thus portal-only service was not legally valid in these circumstances
Jammu & Kashmir and Ladakh High Court
Where goods in transit were intercepted and a show cause notice under section 129(3) was served, but penalty order was passed after the mandatory seven- day period, strict compliance with statutory timelines was required and delay beyond the permitted period rendered the penalty order invalid and liable to be quashed
Calcutta High Court
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity
Calcutta High Court
Where SCN proposing ITC reversal was issued for discrepancies flagged during relevant period but failed to specify hearing details and was uploaded under 'Additional notices and orders' tab instead of proper portal mode, ex parte order violated principles of natural justice, requiring order to be set aside and matter reconsidered after providing proper hearing opportunity
Punjab & Haryana High Court
Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers