(2026) 76 TLD 1 In the High Court of Jharkhand
Hon’ble M.S. Ramachandra Rao, CJ. & Rajesh Shankar, J.
Rahman Sales
Vs.
The State of Jharkhand & Others
W.P.(T) No. 1309 of 2024
May 8, 2025
Deposition : In favour of Petitioner
Service of Notice/Order - Section 169 of CGST Act, 2017 - Failure to Communicate Order is a Fatal Breach of Natural Justice - The HC quashed GST Demand Order u/s 73 of JGST Act, 2017, for Violation of Natural Justice due to failure in uploading / communicating Form GST DRC-07 on Portal.
Writ petition allowed
Dinesh Gangrade
Case Law...
