Allahabad HC Set Aside GST Order Due to Non-Service of Notice on Portal

360 Realtors Llp Vs Department of Revenue And 2 Others (Allahabad High Court) The petitioner challenged the order dated 23 July 2024 passed by the respondent authority under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, for the financial year 2019–2020, which created a tax demand of ₹1,14,34,191. The petitioner, a regular taxpayer operating through the GST portal, contended that he was never served with the show cause notice dated 22 May 2024 and, therefore, had no knowledge of the proceedings. It was argued that neither the notice nor the final order was communicated t...