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Case Law Details

Case Name : Shiv Traders Vs State of U.P. And 2 Others (Allahabad High Court)
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Shiv Traders Vs State of U.P. And 2 Others (Allahabad High Court)

Introduction

In a significant ruling protecting the principles of natural justice, the Allahabad High Court has clarified that the Revenue department cannot rely solely on the automated uploading of hearing dates on the GST portal to claim “valid service” of notice. The Court emphasized that for a notice to be legally binding, there must be evidence of Please become a Premium member. If you are already a Premium member, login here to access the full content.

Author Bio

Jyoti Baluni is a practicing Chartered Accountant with specialization in indirect taxes, particularly GST. She has represented clients in Litigation, compliances, classification and valuation disputes and frequently contributes to professional publications. View Full Profile

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