Notice never served but uploaded on GST portal: ALL HC grants one more opportunity

Akriti Food Industry Llp Vs State of UP And 3 Others (Allahabad High Court)

Petitioner has challenged order passed by first appellate authority. Petitioner engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the GST Act.

It was submitted that petitioner was never served any notice by the assessing authority. Petitioner got knowledge regarding proceeding through the tab ‘view additional notices and order’ on GST portal. Order dated 11.12 2023 was never communicated to the petitioner on his e-mail. It c

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