High Court Invalidates GST Demand Due to Lack of Show Cause Notice and Improper Communication Procedure.

Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was communicated to petitioner by Email and was not uploaded on website of the revenue - t is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein. - Demand notice struck down - HC .....

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