Tripura HC Stayed GST Recovery Due to Improper Service of Order

Nikhil Debnath Vs Union of India (Tripura High Court) The Tripura High Court issued notice to the respondents in a writ petition challenging coercive action based on a GST order dated 31.05.2023. Counsel for the Union, the State, and the departmental respondents accepted notice. While considering interim relief, the Court relied on the principle laid down by the Madras High Court in Sharp Tanks and Structurals Pvt. Ltd. v. Deputy Commissioner (GST) (Appeals), Tirunelveli, which held that mere uploading of an order on the GST portal does not constitute valid service when other modes are availab...