[dated 06.01.2025, in Udumalpet Sarvodaya Sangham vs. Authority, from WP(MD) No. 26481 and others of 2024] The Hon’ble Madras High Court (Madurai Bench) has held that Section 169 of the CGST Act mandates a notice in person or by registered post or to the registered e-mail ID alternatively. On a failure or impracticability of adopting […]
[dated 04.07.2024, in V.N.V. Builders Private Limited v. State Tax Officer, Gobichettipalayam, from WA no. 1742 of 2024] It is trite law that service of notice or order is essentially a question of fact – Union of India v. Pramod Gupta, (2005) 12 SCC 1 : Niranjan Agarwalla v. Union of India, 1960SCC OnLine Cal 111. It is equally true […]
[dated 29.07.2024, in Somaprasanth Karampudi v. Union of India, from WP no. 14969 of 2024] The petitioner’s registration was cancelled on 21.02.2019. Thereafter, proceedings related to the impugned demand order commenced. Physical notices sent to the petitioner returned with the noting “Left”. Further, notices were also sent to the petitioner’s registered email address. The fact […]
Omission to sign the order cannot be covered under the safeguards of “any mistake, defect or omission” under Section 160 ibid. An unsigned order is no order in the eyes of law. Mere uploading of the unsigned order would not cure the defect related to validity of the order.
Any decision, order, summons, notice or other communication under the GST Act / Rules should mandatorily be served by any one of the following methods, according to Section 169 of the CGST Act, 2017: (A) Hand Delivery: It can be served by giving or tendering: either directly; or by a messenger (including a courier); Such […]