Allahabad High Court
For assessee
High Courts
Rulings of the High Court of Allahabad, newest first.
7 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 a company was ordered to be wound up during pendency of four GST appeals and liquidator was appointed and informed appellate authority, but appeals were decided ex parte without notice or hearing to liquidator, violation of natural justice occurred, requiring ex parte appellate orders to be set aside for fresh decision after due notice and hearing to liquidator
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
Allahabad High Court
Where Adjudicating Authority, after passing ex parte order without considering assessee's replies, issued a rectification order without notice and sustained demand, such rectification was impermissible since it was not for an error apparent but involved merit review, denial of hearing vitiated proceedings, thus only permissible course was recall of earlier order and fresh decision after hearing
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
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
Allahabad High Court
Where assessee's registration was cancelled and business discontinued, service of show cause notice solely by uploading on GST portal was invalid since there was no obligation to check portal post-cancellation; thus, such service breached principles of natural justice and demand order was to be quashed