- The Patna High Court ruled that uploading a show cause notice on the GST portal is not valid service under Section 169 of the Bihar GST Act.
- The court set aside the ex parte assessment order due to lack of opportunity for a hearing.
- Binod Traders challenged the assessment order for the financial year 2017-2018, claiming no proper notice was served.
- The court found that the notice was only uploaded on the portal and not served through other prescribed methods.
- The court directed the issuance of a fresh show cause notice with an opportunity for reply and hearing.
- The ruling introduces ambiguity regarding the interpretation of Section 169 of the Central GST Act, which allows portal upload as a valid service method.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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