Community Insights
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Service of Notices through GST Portal: Efficient Mechanism or Procedural Pitfall? Introduction: A Game-Changer or a Hindrance? Imagine checking your email, only to scroll past important notifications, with no indication of urgency. Now, consider if the most crucial notice-one that could have a serious impact on your business-was buried in your GST portal, a place you haven’t checked in days or weeks. This scenario is becoming increasingly common under.................... Read More |
29.04.2025 |
CASE LAW
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One liner |
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2025(04)LCX0248 Madras High Court Poomika Infra Developers |
Service of notices and orders via common GST portal is valid under Section 169 of GST Act |
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2025(02)LCX0129 Telangana High Court Bigleap Technologies and Solutions Private Limited |
Unsigned show-cause notices and final orders under GST even when uploaded online, are invalid because the signature column in the prescribed forms constitutes a mandatory statutory requirement for authenticity. |
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2025(02)LCX0071 Telangana High Court Computer Task Information Technology Services Private Limited |
Provision relating to service of notice provided u/s 169(1)(c)CGST Act can be applied in view of Section 142(8)(a) CGST Act in relation to any other existing law, which includes section 37C of the 1944 Act. |
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2025(01)LCX0013 Madras High Court Sahul Hameed |
Clauses (a) to (c) of Section 169(1) CGST Act would be alternative and if it was not practicable, then Clauses (d) to (f) would have to be followed. |
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2024(12)LCX0456 Andhra Pradesh High Court Paramount Footwear |
Absence of signature of the assessing officer on the assessment order, would render the assessment order invalid. |
