Service of Show Cause Notice Solely via GST Portal Insufficient Under Section 169, Remand Ordered with Payment Condition

Service of Show Cause Notice Solely via GST Portal Insufficient Under Section 169, Remand Ordered with Payment ConditionCase-LawsGSTThe HC set aside the impugned order canceling the petitioner’s registration, holding that service of the show cause notice

Service of Show Cause Notice Solely via GST Portal Insufficient Under Section 169, Remand Ordered with Payment Condition
Case-Laws
GST
The HC set aside the impugned order canceling the petitioner's registration, holding that service of the show cause notice solely via the GST portal was insufficient without exploring alternative modes of service under Section 169 of the GST Act, thereby denying the petitioner effective opportunity of personal hearing. The Court emphasized that repeated

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