https://www.taxtmi.com/caselaws?id=785384 Challenge concerned issuance and validity of notices and an order under section 129 of the GST Act where Rule 142(5) requires uploading of FORM GST 07. The court found the order and MOV-7/MOV-9 notice were uploaded belatedly (uploaded a month after purported service) and no personal hearing was afforded, rendering the ex parte issuance procedurally infirm; accordingly the notice and order were quashed and set aside for failure of timely electronic service upload and absence of hearing. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785384 Challenge concerned issuance and validity of notices and an order under section 129 of the GST Act where Rule 142(5) requires uploading of FORM GST 07. The court found the order and MOV-7/MOV-9 notice were uploaded belatedly (uploaded a month after purported service) and no personal hearing was afforded, rendering the ex parte issuance procedurally infirm; accordingly the notice and order were quashed and set aside for failure of timely electronic service upload and absence of hearing. Case-Laws GST Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785384