Portal Service Post-Cancellation of GST Registration Is Invalid and Order Quashed for Violation of Hearing Rights Issue Whether an adjudication order passed under Section 73 is legally valid when the Show Cause Notice (SCN) was served exclusively through the GST portal after the cancellation of the assessee’s registration and no opportunity of personal hearing was… Read More »
Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Issue Whether serving a show-cause notice solely by uploading it on the GST portal after the cancellation of the assessee’s registration constitutes valid service under Section 169… Read More »
Service on portal after cancellation of GST registration is invalid; adjudication order quashed. Issue Whether serving a Show Cause Notice (SCN) and adjudication order solely by uploading them on the GST portal constitutes valid service under Section 169 of the CGST/UKGST Act when the petitioner-firm’s GST registration had already been cancelled prior to the issuance… Read More »
Order-in-Original Quashed and Matter Remanded for Failure to Consider Timely Filed Manual Reply Issue Whether an adjudication order passed under Section 73 without considering a timely filed manual reply violates principles of natural justice and warrants writ interference despite the statutory appeal being time-barred. Facts The Revenue issued a Show Cause Notice (SCN) in Form… Read More »
Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST Issue Applicability of Section 5 of Limitation Act to Section 107 GST Appeals: Whether the Appellate Authority under Section 107 of the CGST/UKGST Act, 2017 has the power to condone delay beyond the statutory period prescribed under… Read More »