GST Recovery Stayed as Mere Upload of Order on Portal Without Proper Service was Insufficient

Nikhil Debnath Vs Union of India & other (Tripura High Court) Mere Uploading of GST Order on Portal Without Valid Service Under Section 169 Cannot Sustain Recovery Proceedings The petitioner is a developer. A show cause notice proposing demand of GST was issued. It replied. It appeared. All correspondence was being undertaken physically under acknowledgment. However; order was simply uploaded on the portal. The petitioner became aware of such order only upon filing application under Right to Information (RTI) Act. Challenging such order, petition came to be filed. The Hon’ble Tripura Hig...