Tag: Sec. 169

ArticleGST Article

HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled

byCA Bimal Jain

The Hon’ble Madras High Court in M/s Namasivaya Auto Parts set aside the ex-parte order dated December 27, 2023 passed against the Petitioner on the ground that the show cause notices along with the reminder notices were served only by uploading on the GST portal do not amount to effective service, especially where no further steps were taken by the officer despite the Petitioner being non-responsive.

GST ArticleHigh Court

HC directs Government to complete the selection process of members within four months for initiating GSTAT operations

byCA Bimal Jain

The Hon’ble Kerala High Court in the case of CA. P.J. Johney directed the Government to appoint members within four months for initiating GSTAT operations. However, the Court denied the Assessee’ s request to amend Section 169 of the CGST Act making service of notices and orders through at least three modes of service mandatory, stating that such issues were subject to individual litigation and therefore, cannot be adjudicated upon by way of PIL.