High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s RAMAELECTRICAL CO THROUGH ITS PROPRIETOR MR. VEER SINGH
v.
UNION OF INDIA THROUGH ITS SECRETARY & ORS.
W.P.(C) 71/2026 & CM APPL. 326/2026, CM APPL. 327/2026 dated 06.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Partly in favour of assessee
Demand – SCN uploaded on portal – Ex-parte order – No personal hearing – Petitioner unaware of proceedings – Respondent contended portal upload constitutes sufficient service – Portal upload without physical service or hearing notice violates natural justice principles – Held: Writ petition partly allowed – Order set aside – Petitioner to file reply within 4 weeks without fresh notice – Authorities to grant personal hearing within 2 weeks thereafter & pass reasoned order.
Represented By:
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member