Tag: Sec. 169

ArticleGST Article

SC Stays Allahabad HC Ruling Holding That Mere Uploading of GST Notices and Orders on Common Portal Does Not Constitute Valid Communication Under Section 169 of the GST Act

byCA Bimal Jain

The Hon’ble Supreme Court in State of Uttar Pradesh & Anr. stayed the operation of the impugned judgment of the Hon’ble Allahabad High Court which had held that mere uploading of show cause notices and adjudication orders on the GST Common Portal does not amount to valid “communication” under Section 107 of the Central GST Act, 2017 Uttar Pradesh GST Act” / SGST Act for triggering the period of limitation to file

ArticleGST Article

Delay in uploading DRC-07 does not render GST order time-barred; service by email is valid and consolidated SCNs for multiple years permitted in fraudulent ITC cases

byCA Bimal Jain

The Hon’ble Delhi High Court in Rishi Enterprises held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.