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 non-response to portal notices necessitates serving notices through other prescribed methods, such as RPAD, to fulfill the Act's objectives. The matter was remanded to the respondent for fresh consideration on the condition that the petitioner remit 10% of the disputed tax amount within four weeks of receiving the order. The setting aside of the impugned order will take effect from the date of such payment. The petition was allowed by way of remand, ensuring procedural fairness and compliance with statutory service requirements.
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