#GST adjudication

The Allahabad High Court ruled that GST adjudication notices must be served physically-not just electronically-after a taxpayer's registration is cancelled. Failure to do so violates natural justice principles under Section 75(4) of the U.P.G.S.T. Act, rendering the adjudication order void. The ruling mandates fresh proceedings with proper notice, impacting all GST assessees in Uttar Pradesh facing post-cancellation proceedings.

Allahabad High Court holds that GST adjudication notices must be served physically-not electronically-after registration cancellation to comply with natural justice under Section 75(4) of the UPGST Act. The ruling sets aside an ex-parte order and directs fresh proceedings with proper notice, impacting all GST-registered entities facing cancellation.

Karnataka High Court quashes a GST order for violating principles of natural justice by ignoring the assessee's reconciliation documents (Annexure-1). The court remands the case for fresh adjudication, mandating consideration of submitted evidence, reinforcing that procedural fairness is non-negotiable in tax disputes.

Jharkhand High Court rules that delay in filing a statutory appeal under GST laws precludes relief under Article 226, even if the petitioner's GST registration was cancelled and later restored. The court rejected the plea of sufficient cause, emphasizing that extraordinary jurisdiction cannot bypass limitation periods.