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Case Law Details

Case Name : National Gas Services Vs State of U.P. and 2 others (Allahabad High Court)
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National Gas Services Vs State of U.P. and 2 others (Allahabad High Court)

Allahabad High Court, in National Gas Services Vs. State of U.P. & Others, quashed an order passed under Section 73 of the GST Act, 2017, due to improper service of notice. The petitioner challenged the order dated 23.07.2024 by the Deputy Commissioner, State Tax, Prayagraj, arguing that the notices were uploaded under the “Additional Notices and Orders” tab on the GST Portal instead of the “Due Notices and Orders” tab. This procedural lapse led to the petitioner being unaware of the not

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