Calcutta High Court
For assessee
Topic
Valid service, portal uploads and communication of notices and orders.
4 rulings found
Calcutta High Court
Where adjudication order and SCN demanding tax, interest and penalty were uploaded only under portal tab 'Additional Notice and Orders' without separate intimation and showed 'NA' against personal hearing, petitioner remained unaware and could not reply, leading to breach of natural justice and quashing of order in original with matter remanded for hearing
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
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
Himachal Pradesh High Court
Where show cause notice was uploaded on GST portal under 'Additional Notices' instead of 'Notices and Orders', there was no valid service on petitioner and subsequent ex parte adjudication order and recovery notice based on such invalid service were not sustainable, leading to quashing of all such proceedings with liberty to issue fresh valid notice