https://www.taxtmi.com/caselaws?id=422084 The HC allowed the writ petition of a GST registration holder who defaulted in filing returns, quashing orders dated 26.06.2021 and 28.09.2019. The Court found that authorities failed to comply with Rule 68 of CGST Rules by sending postal notice instead of the mandated electronic notice. Emphasizing the importance of following prescribed statutory procedures, the HC directed the Authority to reconsider the petitioner's case after proper compliance with Rule 68, noting that orders passed without adhering to specified procedures are impermissible. en-us Wed, 10 Nov 2021 00:00:00 +0530 Thu, 03 Apr 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422084 The HC allowed the writ petition of a GST registration holder who defaulted in filing returns, quashing orders dated 26.06.2021 and 28.09.2019. The Court found that authorities failed to comply with Rule 68 of CGST Rules by sending postal notice instead of the mandated electronic notice. Emphasizing the importance of following prescribed statutory procedures, the HC directed the Authority to reconsider the petitioner's case after proper compliance with Rule 68, noting that orders passed without adhering to specified procedures are impermissible. Case-Laws GST Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422084