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 »