Jharkhand HC quashes GST Demand for Non-Upload on Portal & Improper Communication

Rahman Sales Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court has quashed a demand order issued against Rahman Sales for the period 2017-18, citing a clear violation of natural justice principles due to the non-uploading of the order on the GST portal and a lack of proper communication to the petitioner. The case originated from an inspection of Rahman Sales’ premises on December 1, 2018, conducted in the absence of the proprietor or his representative. Subsequently, a summary of an order in Form GST DRC-07, dated March 14, 2019, was issued, demanding tax, interest, and ...