Quashing denial of time-bar of input tax credit under Section 16(4) due to defective GST portal service under Section 169

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC quashed the impugned assessment order dated 17.08.2024 insofar as it denied the petitioner's claim for input tax credit under Section 16(4) of the CGST Act as time-barred, holding the order was passed without affording an effective opportunity of personal hearing. The court found mere upload of a show-cause notice on the GST portal, without exploring alternative modes of service under Section 169 where no response was received, amounted to defective service and a breach of natural justice. The HC disposed of the petition, setting aside the impugned order to the extent indicated and warning against sustaining ex parte assessments founded on empty formalities.....