Ratan Industries Limited Vs State of U.P
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- December 17, 2020
- Type:
- Writ Petition
- Members:
- Pankaj Bhatia
Subject
Service of the show cause notice at a wrong E-mail address is not deemed to be a proper service under the GST Act
Summary
In this case, show cause notice was never served upon the petitioner as well as the reasons for quantification of the demand has also never been served upon the petitioner. In view thereof, it is clear that the statutory provisions as well as the pri…
Judgement
The present petition has been filed by the petitioner challenging the order dated 24.1.2019 passed by the respondent no. 3, whereby a tax demand of Rs. 91,450/- and interest thereon has been passed as per GST DRC-07 as well as the order dated 27.7.2020 passed by the Appellate Authority under Section 107 of the GST Act, whereby the appeal filed by the petitioner has been dismissed on the grounds of…