Case Law Analysis
|Uttarakhand High Court
Section 169 CGST Act | Portal-Based GST Notice Invalid After Registration Cancellation : Uttarakhand HC Upholds Natural Justice
Uttarakhand HC quashed a GST ex parte assessment served solely via the GST portal after the taxpayer's registration was cancelled, ruling it violates Section 169 of the CGST Act and principles of natural justice. The court directed fresh proceedings with a mandatory personal hearing under Section 75(4), setting a precedent for proper service of notices in tax disputes.