GST Notice via Portal Alone Invalid if Not Accessed; Ex Parte Order Set Aside: Uttarakhand HC

A.S. Traders Vs State of Uttarakhand and Others (Uttarakhand High Court) The writ petition was filed challenging an ex-parte assessment order dated 03.02.2024 passed under section 74(9) of the UKGST Act, along with the show cause notice, and consequential recovery proceedings initiated for Assessment Year 2020–21. The petitioner also sought remand of the matter for fresh adjudication after providing proper opportunity of hearing. The petitioner, a sole proprietorship engaged in the business of iron scrap, submitted that due to the Covid-19 pandemic, the business was adversely affected, leadi...