{"id":71839,"date":"2025-06-20T08:35:00","date_gmt":"2025-06-20T03:05:00","guid":{"rendered":""},"modified":"2025-06-20T08:35:00","modified_gmt":"2025-06-20T03:05:00","slug":"gst-assessment-order-set-aside-for-improper-notice-service-under-section-169-1-principles","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71839","title":{"rendered":"GST assessment order set aside for improper notice service under Section 169(1) principles"},"content":{"rendered":"<p>GST assessment order set aside for improper notice service under Section 169(1) principles<br \/>Case-Laws<br \/>GST<br \/>HC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPA<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89621\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST assessment order set aside for improper notice service under Section 169(1) principlesCase-LawsGSTHC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71839","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71839"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71839\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}