Punjab & Haryana High Court
For assessee
Topic
Valid service, portal uploads and communication of notices and orders.
2 rulings found
Punjab & Haryana High Court
Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers
Calcutta High Court
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing