Messers Sreema Rice Mill Vs Union of India
Date: July 1, 2024
Subject Matter
Proceedings not invalid if SCN/Order is not uploaded on the portal as long as alternative methods of serving notice(Sec 169) are followed
Summary
In the case of Messers Sreema Rice Mill v. Union of India, the Calcutta High Court addressed the validity of GST proceedings in relation to the service of a Show Cause Notice (SCN) and an adjudication order. The petitioner contended that the absence…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, challenging the order dated 29 th December, 2023 passed under Section 73(9) of the West Bengal/ Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), for the tax period July 2017 to March, 2018. 2. The petitioner contends that it is the petitio…