https://www.taxtmi.com/highlights?id=55624 Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was communicated to petitioner by Email and was not uploaded on website of the revenue - t is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein. - Demand notice struck down - HC en-us Tue, 24 Nov 2020 15:15:37 +0530 Tue, 24 Nov 2020 15:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55624 Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was communicated to petitioner by Email and was not uploaded on website of the revenue - t is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein. - Demand notice struck down - HC Highlights GST Tue, 24 Nov 2020 15:15:37 +0530 https://www.taxtmi.com/highlights?id=55624