Patna High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Patna, newest first.
1 ruling found
Patna High Court
Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision