GST Demand Order Quashed as Show Cause Notice Was Not Validly Served

Suvida Traders Vs State of Punjab And Others (Punjab and Haryana High Court) High Court Declares Immediate GST Recovery Illegal Due to Violation of Section 78; GST Recovery From Electronic Cash Ledger Set Aside for Breach of Statutory Procedure; Demand Under Section 74A Invalid as Department Failed to Properly Serve Notice; Punjab and Haryana High Court Sets Aside GST Demand Due to Procedural Violations. The Punjab and Haryana High Court allowed the petition challenging a GST demand order dated 14.01.2026 passed under Section 74-A(1) read with Section 74-A(5)(ii) of the Central Goods and Servi...