Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169

Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169Case-LawsGSTHC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found ins

Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169
Case-Laws
GST
HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Sec

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