#gst portal errors

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GST rectification allowed as human error held bona fide and software limitations not valid ground to deny correction

Case Title: Principal Chief Commissioner of GST and Central Excise & Ors. v. Deepa TradersCourt: High Court of Judicature at MadrasCase No.: W.A. No. 1091 of 2025Judgment Date: 01 April 2025Coram: Hon’ble Mr. Justice K.R. Shriram (Chief Justice) and Hon’ble Mr. Justice Mohammed ShaffiqCategory of Dispute: Rectification of Errors in GST Returns (Section 37 of the CGST Act)Relevant Sections:…

GST rectification allowed as human error held bona fide and software limitations not valid ground to deny correction

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GST demand order set aside as notices uploaded under incorrect GST portal tab held not to constitute valid service under Section 169

Case Title: Tvl. AGS Mall vs. The Commercial Tax Officer, ThirupatturCourt: Madras High CourtPetition No.: W.P. No. 6165 of 2025Date of Judgment: 24 February 2025Category: Violation of Natural Justice / Mode of Service of NoticeRelevant Sections: Section 73 and Section 169 of the CGST / TNGST Act, 2017Dispute Type: GST Assessment – Validity of Service of Notice and Ex-Parte Order Facts (Para…

GST demand order set aside as notices uploaded under incorrect GST portal tab held not to constitute valid service under Section 169

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GST assessment order set aside as it was not properly communicated on portal, with Court allowing fresh reply and re-adjudication

Case Details Case Title: Ola Fleet Technologies Private Limited v. State of Uttar Pradesh & Others Court: High Court of Judicature at Allahabad (Court No. 39) Petition No.: Writ Tax No. 855 of 2024 Neutral Citation: 2024:AHC:116559-DB Judgment Date: 22 July 2024 Category of Dispute: GST assessment order – Natural justice, service of order, limitation Relevant Sections: Section 73/74 CGST…

GST assessment order set aside as it was not properly communicated on portal, with Court allowing fresh reply and re-adjudication

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GST demand quashed as notices uploaded under wrong portal tab were held invalid for lack of proper communication

Case Details Case Title: National Gas Service v. State of U.P. and Others Court: High Court of Judicature at Allahabad, Chief Justice’s Court Petition No.: Writ Tax No. 2409 of 2024 Judgment Date: 20.12.2024 Coram: Hon’ble Arun Bhansali, CJ and Hon’ble Vikas Budhwar, J. Neutral Citation: 2024:AHC:199678-DB Category: Demand under Section 73 – Procedural lapse in service of notice Relevant…

GST demand quashed as notices uploaded under wrong portal tab were held invalid for lack of proper communication