https://www.taxtmi.com/caselaws?id=753160 Gauhati HC dismissed a writ petition challenging GST proceedings, ruling that alternative statutory remedies were available and the petitioner failed to demonstrate exceptional circumstances warranting judicial intervention. The court held that non-uploading of notices on the electronic portal was waived by the petitioner's failure to object in their reply. Direct service of notices under Section 73 CGST Act was deemed valid statutory compliance. The court rejected arguments regarding different authorities issuing the demand notice and final order, finding the adjudication process proper and the grounds adequately addressed. en-us Thu, 09 May 2024 00:00:00 +0530 Sun, 26 May 2024 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753160 Gauhati HC dismissed a writ petition challenging GST proceedings, ruling that alternative statutory remedies were available and the petitioner failed to demonstrate exceptional circumstances warranting judicial intervention. The court held that non-uploading of notices on the electronic portal was waived by the petitioner's failure to object in their reply. Direct service of notices under Section 73 CGST Act was deemed valid statutory compliance. The court rejected arguments regarding different authorities issuing the demand notice and final order, finding the adjudication process proper and the grounds adequately addressed. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753160