Procedural Defects Invalidate GST Notice: Mere Portal Upload Insufficient, Natural Justice Principles Demand Actual Receipt of Communication
Case-Laws
GST
HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service modes under Section 169 of GST Act, rendering the original order invalid. The matter was remanded for fresh consideration, providing the petitioner an opportunity to respond to the show cause notice through proper communication channels.
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