GST DAILY – 391 : Order set aside as GST notices were uploaded under the wrong tab on portal which prevented timely response from assessee: HC

Order set aside as GST notices were uploaded under the wrong tab on portal which prevented timely response from assessee: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Tasneef Ahmad Mirza V/s Union of India, decided on 21-10-2024

 👉 Issue:-

✔️ What are the validity if GST notices and orders uploaded under wrong tab?

👉 The Hon’ble High Court Judgement:-

✔️ Where GST notices and orders uploaded under ‘Additional Notices and Orders’ tab instead of mandatory ‘Due Notices and Orders’ tab prevents assessee from timely response, impugned proceedings liable to be set aside for fresh consideration with proper notice.

Section 73 of Central Goods and Services Tax Act, 2017