The HC held that Section 169 of the Tamil Nadu GST Act mandates ...

State can't skip primary service of notice modes, must follow Section 169 for valid GST notices.

January 22, 2025

Case Laws GST HC

The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without attempting the primary modes violates principles of natural justice. The impugned assessment orders were set aside and remanded to comply with Section 169 requirements.

View Source

← Previous Next →

The HC held that Section 169 of the Tamil Nadu GST Act mandates ...

State can't skip primary service of notice modes, must follow Section 169 for valid GST notices.

January 22, 2025

Case Laws GST HC

You may also like:

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

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...

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

The High Court considered the validity of a notice issued u/s 65 of the Central Goods and Services Tax Act, 2017 regarding GST Audit. The writ petition challenged the...

Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

100% EOU - Levy of GST - recovery of Notice Pay from the employees who are leaving the company without completing the notice period - Service of notice for termination...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Validity of issuance of notice under Section 153C - The issuance of the invalid notice dated 14.06.2019 does not compromise the assessment proceedings as, the invalid...

Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to...

Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5...

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

Quick Updates: