Allahabad High Court
For assessee
High Courts
Rulings of the High Court of Allahabad, newest first.
2 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