2026 (2) TMI 1071

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.... Counsel. Counsel for the State: Ms. Puja Banga, learned Brief Holder. JUDGMENT PER MR. MANOJ KUMAR GUPTA, C.J. 1. The present writ petition has been filed praying for quashing of the order dated 13.01.2025, passed under Section 37 of the Goods and Services Tax Act, 2017, including show-cause notice dated 16.11.2024, and for a direction to the respondent to consider the case of the pet....

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....es vs. State of U.P. and others (Neutral Citation No.2024:AHC:23697-DB), wherein the Allahabad High Court, after considering the decisions of the Apex Court, has observed as follows:- "25. The twin issues which, therefore, arise for determination before this Court are: (i) whether the service of notices exclusively through the GST portal, in the circumstances of the present case ....

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....ble on the common portal is one permissible method, it is not the exclusive method, and the Department is duty-bound to ensure effective service in a manner that actually communicates the notice to the assessee. 27. In the instant case, the Petitioner's registration stood cancelled since 2018, and therefore, the Petitioner was not enjoined to monitor the GST portal. The insistence by ....

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....Court in Radha Krishan Industries v. State of Himachal Pradesh, (2021) 6 SCC 771, while examining the scheme of GST law, underlined that fiscal adjudications must comply strictly with the principles of natural justice, and failure to afford a hearing renders the proceedings vulnerable." 4. As the facts are not in dispute, therefore, we are of the opinion that the instant writ petition is square....