Procedural Defects in Tax Notice Invalidate SCN, HC Grants Stay Based on Jurisdictional and Electronic Filing Irregularities

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....HC adjudicated a challenge to a SCN under Section 74 of CGST Act, 2017, primarily contesting non-compliance with Rule 142 of CGST Rules. The petitioners argued that the SCN was issued without jurisdictional validity, as no tax evasion was alleged, and the notice was not electronically uploaded. The court found a prima facie case in the petitioners' favor, noting that the subsequent final order issued on 21.01.2025 was potentially non-est due to procedural irregularities. Applying the legal maxim "sublato fundamento cadit opus", the HC admitted the petitions and stayed the operation of the impugned order pending final adjudication, emphasizing that procedural non-compliance could invalidate subsequent proceedings.....