Mere Uploading of Hearing Dates on GST Portal Not “Valid Service”: Allahabad HC

Shiv Traders Vs State of U.P. And 2 Others (Allahabad High Court) Introduction In a significant ruling protecting the principles of natural justice, the Allahabad High Court has clarified that the Revenue department cannot rely solely on the automated uploading of hearing dates on the GST portal to claim “valid service” of notice. The Court emphasized that for a notice to be legally binding, there must be evidence of effective communication to the taxpayer, especially when the taxpayer denies receiving such intimation. Background and Facts of the Case The dispute originated from a ...