High Court of Himachal Pradesh
Alder Crafts v. State of Himachal Pradesh
For assessee
CWP NO.15378 OF 2025
The ruling in brief
Where show cause notice was uploaded on GST portal under 'Additional Notices' instead of 'Notices and Orders', there was no valid service on petitioner and subsequent ex parte adjudication order and recovery notice based on such invalid service were not sustainable, leading to quashing of all such proceedings with liberty to issue fresh valid notice
Provisions considered
Section 169, read with sections 75 and 79, of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017