2026 (5) TMI 1435

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....titioner: Mr. S.K. Posti, learned Senior Counsel, assisted by Mr. Ashutosh Posti, learned counsel. For the State: Ms. Pooja Banga, learned Standing Counsel. JUDGMENT: (PER MANOJ KUMAR GUPTA, C.J.) 1. The present writ petition challenges the order dated 06.04.2024, passed by the Proper Officer under Section 73(9) of the UKGST Act, 2017 and the order dated 11.07.2025, passed by the Appel....

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....in similar facts and circumstances, this Court has quashed the Adjudication order and has permitted the department to proceed from the stage of Show Cause Notice. Reliance has been placed on the order of this Court dated 16.02.2026, in Writ Petition (M/B) No. 1140 of 2025, Raj Shekhar Pandey vs. State Tax Officer. The said judgment and order was passed placing reliance on the law laid down by the ....

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..... 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....

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....on, this Court is persuaded to hold that the Department, in the present case, failed to effect valid service of the notices. The statutory requirement of service under Section 169 has not been satisfied. 29. Section 75(4) of the CGST Act mandates that an opportunity of hearing shall be granted where a request is received in writing or where an adverse decision is contemplated. This provis....