M/s SHREE SHYAM TRADING CO.

Vs.

THE UNION OF INDIA & ORS.

CIVIL WRIT JURISDICTION CASE No. 5661 of 2025 

 HIGH COURT: Patna

DATED: 09.07.2025

Citation: 2025 Taxo.online 1497

Assessment order passed without valid service of notice and opportunity of personal hearing violates Sections 75(4) and 169 of BGST Act, 2017, and liable to be set aside.

Violation of principle of natural justice – Demand – Ex parte order – No opportunity of hearing – Notice uploaded under Additional notices and orders on portal – Proceedings uploaded on portal – Non-compliance to Section 169 of GST Act – Court held absence of specified date, time and venue in SCN violates Section 75(4) and mere portal upload is insufficient under Section 169 which mandates use of at least two specified modes of service

Held: Writ petition allowed – Order set aside – Authority to issue fresh notice providing 15 day notice for personal hearing within four months

To read more about this Judgement, subscribe today: https://taxo.online/product/taxo-pro/

Already a subscriber, Click to LOGIN & refer to the TAXO GST CASE LAWS

     Or

Call us:- +91 99101 67919, 99996 93426