High Court of Telangana holds that unsigned GST assessment orders and show cause notices are void ab initio for non-compliance with Rule 26(3) of CGST Rules, 2017.
Madras High Court rules that GST authorities must ensure effective service of notices and provide personal hearing before passing ex parte orders, setting aside assessment for procedural violations.
Bombay High Court holds that composite GST show cause notices spanning multiple financial years violate procedural fairness and are legally unsustainable.
Madras High Court holds that directors cannot be held personally liable for company's GST dues during liquidation unless gross neglect, misfeasance, or breach of duty is established under Section 88(3).