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HC Quashes Demand over Notices in Wrong GST Portal Tab, Allows Fresh Notice

Case Law Details

Case Name
Hindustan Pipes Sales Vs State of U.P. and another (Allahabad High Court)
Date of Judgement/Order
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Advertisement Hindustan Pipes Sales Vs State of U.P. and another (Allahabad High Court) The Allahabad High Court has provided relief to Hindustan Pipes Sales by quashing a demand order issued under Section 73 of the Goods and Services Tax Act, 2017. The primary reason for this decision was that the notices related to the demand were not uploaded under the designated “Due Notices and Orders” tab on the GST portal. Instead, they were incorrectly uploaded under the “Additional Notices and Orders” tab. Consequently, Hindustan Pipes Sales argued that they remained unaware...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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