Service of show cause notices only via GST portal violates Section 169, denying fair hearing and voiding ex parte orders
Case-Laws
GST
The HC found that service of show cause notices solely by uploading on the GST portal, without exploring alternate modes of service under Section 169 of the GST Act, violated principles of natural justice by denying the petitioner an effective opportunity of hearing. The impugned ex parte order dated 17.12.2024 was set aside due to inadequate service and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =