Uttarakhand High Court
For assessee
High Courts
Rulings of the High Court of Uttarakhand, newest first.
4 rulings found
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
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
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
Uttarakhand High Court
Where assessee submitted manual reply to SCN within prescribed time and adjudicating authority passed order without considering reply, technical objection regarding non-electronic filing was not accepted and non-appearance on hearing date could not justify ignoring reply, order suffered from gross violation of natural justice and stood vitiated, warranting quashing of order and remand for fresh decision considering reply