Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
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HC found procedural irregularities in GST Department's notice and order issuance. The Show Cause Notice was not uploaded on the portal, and the order signed on 30th April 2024 was uploaded on 5th May 2024, beyond prescribed limitation period. HC directed GST Department to establish a Standard Operating Procedure (SOP) ensuring: (a) portal uploads of all communications, email notifications, and speed post dispatch; (b) consistent signature and Digital Identification Number (DIN) protocols on notices and orders; (c) simultaneous order passing and portal upload. Department instructed to review existing protocols and implement comprehensive guidelines addressing these procedural deficiencies.
HC found procedural irregularities in GST Department's notice and order issuance. The Show Cause Notice was not uploaded on the portal, and the order signed on 30th April 2024 was uploaded on 5th May 2024, beyond prescribed limitation period. HC directed GST Department to establish a Standard Operating Procedure (SOP) ensuring: (a) portal uploads of all communications, email notifications, and speed post dispatch; (b) consistent signature and Digital Identification Number (DIN) protocols on notices and orders; (c) simultaneous order passing and portal upload. Department instructed to review existing protocols and implement comprehensive guidelines addressing these procedural deficiencies.
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