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        Case ID :
        GST

        HC quashed the impugned assessment order dated 17.08.2024...

        Quashing denial of time-bar of input tax credit under Section 16(4) due to defective GST portal service under Section 169

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC quashed the impugned assessment order dated 17.08.2024 insofar as it denied the petitioner's claim for input tax credit under Section 16(4) of the CGST Act as time-barred, holding the order was passed without affording an effective opportunity of personal hearing. The court found mere upload of a show-cause notice on the GST portal, without exploring alternative modes of service under Section 169 where no response was received, amounted to defective service and a breach of natural justice. The HC disposed of the petition, setting aside the impugned order to the extent indicated and warning against sustaining ex parte assessments founded on empty formalities.
                                Note: It is a system-generated summary and is for quick reference only.
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