The HC held that service of notice by uploading on web portal ...

Court Invalidates GST Notice Served Only via Web Portal, Citing Non-Compliance with Section 169 of Tamil Nadu GST Act.

January 10, 2025

Case Laws GST HC

The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.

View Source

← Previous Next →

The HC held that service of notice by uploading on web portal ...

Court Invalidates GST Notice Served Only via Web Portal, Citing Non-Compliance with Section 169 of Tamil Nadu GST Act.

January 10, 2025

Case Laws GST HC

You may also like:

Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled,...

The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under...

HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST...

Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice...

Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health....

HC affirmed ITAT's order regarding service of notice through electronic portal. The court held that uploading notice on ITBA portal without explicit consent or actual...

HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing...

HC held that uploading GST show cause notices solely in the 'Additional Notices and Orders' portal tab without clear navigation instructions constituted improper service....

HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No....

Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The...

Petitioner challenged recovery of differential Central Excise Duty by enhancing assessable value for bought-out items directly supplied to customers. Respondents failed...

Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The...

Violation of principles of natural justice occurred as the impugned SCN was uploaded under 'View Additional Notices & Orders' category, claimed to be inaccessible by...

The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the...

Quick Updates: