GST DAILY – 447 : Order to be set aside as SCN & order were only uploaded on GST portal and not served through any other means: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF T.B. Sabrish V/s Assistant Commissioner (ST), decided on 20-12-2024

 👉 Issue:-

✔️ Is it sufficient that SCN & Order were only uploaded on GST portal and not served through any other means?

👉 The Hon’ble High Court Judgement:-

✔️ Where petitioner-assessee challenged assessment order dated 18.07.2024 on ground that petitioner-assessee was unaware of proceedings as show cause notices and assessment order were only uploaded on GST portal and were not served by any other means, further, reliance was placed on M/s K. Balakrishnan Balu Cables vs. Assistant Commissioner of GST, Central Excise, where a similar matter was remanded back under comparable circumstances, subject to payment of 25% of disputed taxes, consequently, impugned order was to be set aside on condition that petitioner-assessee would deposit 25% of disputed tax.

Section 74 of Central Goods and Services Tax Act, 2017