2026 (2) TMI 995

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The petitioner has prayed for quashing of the order dated 16.08.2024 passed by respondent No. 2-Assistant Commissioner, State Tax, Sector-1, Vikas Nagar, Dehradun, Uttarakhand, whereby he has confirmed the demand of Rs. 18,75,970/-, interest Rs. 8,28,474/- and penalty Rs. 95,226/- towards CGST/UKGST. The order was passed in respect of liability incurred in respect of transactions said to have been done before the cancellation of GST Registration of the petitioner-firm with effect from 04.11.2019 vide order reference No. ZA0511190023342. 3. Learned counsel for the petitioner submits that after cancellation of the registration, the notice for the proceedings should have been served on the petitioner-firm by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....violation of the statutory mandate under Section 75(4) requiring an opportunity of personal hearing. 26. Section 169 of the CGST Act prescribes multiple modes for valid service of notice, including (a) direct tender to the assessee, manager, authorized representative or family member, (b) registered or speed post or courier; (c) communication through email, (d) making it available on the common portal; and (e) by affixation or publication in a newspaper, if other modes are not practicable. The legislative intent is clear: while making a notice available on the common portal is one permissible method, it is not the exclusive method, and the Department is duty-bound to ensure effective ser....