Case Law Details
Baghel Trading Co Vs State Of U.P. (Allahabad High Court)
Dive into the intricacies of GST order communication and service in the Baghel Trading Co. vs. State of U.P. case. Currently under review by the Allahabad High Court.
In the realm of Goods and Services Tax (GST) disputes, one case has captured attention for its intricate examination of GST order communication and service. The case, Baghel Trading Co. vs. State of U.P., is currently under review by the Allahabad High Court. At the core of this case lies a crucial debate surrounding the interpretation of the words “communicated” and “served” in the context of the GST Act.
The Impugned Order: The petitioner, Baghel Trading Co., has challenged an order dated 23.10.2021, contending that it was neither communicated nor served to them. The petitioner’s argument hinges on the distinction between the words “communicated” and “served” as used in different sections of the GST Act.
Section 107 vs. Section 169: The petitioner asserts that while the order may have been made available on the GSTN Portal (Goods and Services Tax Network Portal), as allowed under Section 169 of the GST Act, this alone does not constitute communication of the order. According to the petitioner, an order can only be considered communicated when the relevant party becomes aware of it.
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