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GST - Highlights / Catch Notes

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Attachment order - SCN was not uploaded on the portal - The High ...


Attachment Order Overturned Due to Procedural Error, Ensuring Petitioner's Right to Object and Personal Hearing Restored.

April 13, 2024

Case Laws     GST     HC

Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence. It noted that the right of the petitioner to object to the notice and avail a personal hearing was crucial and had been compromised due to this oversight. Recognizing the importance of these rights, the Court set aside the impugned order, allowing the respondent authority to proceed in accordance with the law.

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