Jindal Steel Limited Vs Commissioner
Date: January 7, 2026
Subject Matter
GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order
Summary
The High Court allowed the writ petition, quashing the order rejecting the rectification application. The court held that notices and orders uploaded solely under the 'Additional Notices/Orders' tab on the GST portal do not constitute valid service,…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. The petitioner, engaged in manufacture of semi-finished products of iron, non-alloy steel, flat rolled products of iron, non-alloy steel, other alloy steel in ingots or other forms, filed returns in Form GSTR-9 and Form GSTR-9C for the tax periods from 1st April, 2020 to 31st March, 2021. The total turnover as reflected in the E-Way Bill port…