Punjab High Court holds that mere uploading of notice/ order on ‘View Additional Notices and Orders’ cannot be treated as a valid mode of its service

Gujarat High Court holds that proceedings based on omitted Rule 89(4B) cannot survive in the absence of a saving clause

Calcutta High Court distinguishes between ‘issuance’ and ‘service’ of orders under section 73 of the GST Act, holding that the limitation period attaches to issuance, and not service of the order.

Gujarat HC Holds Taxpayer Cannot Claim Refund of GST recovered by the Department After Failing to Comply with Section 112 and Circular No. 224/18/2024-GST in respect of the pre-deposit