Meghalaya HC Set Aside Ex-Parte GST Order as SCN Not Properly Served

Smti. Jayshree Jhunjhunwala Vs Union of India (Meghalaya High Court) The writ petition challenged an ex-parte order dated 22.12.2023 issued under Section 73 of the Meghalaya Goods and Services Tax Act, 2022, which demanded reversal of Input Tax Credit along with interest and penalty. The petitioner, a former proprietor of a firm, had sold the business to a third party in September 2021, and her GST registration was subsequently cancelled with effect from 09.11.2022. The petitioner contended that no show cause notice was served upon her in a manner ensuring actual knowledge, and she became awar...