Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
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Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication.
Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication.
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