Uploading Hearing Dates on GST Portal Isn’t ‘Valid Service’: Allahabad High Court To Tax Authorities

The Allahabad High Court ruled that merely uploading hearing dates on the GST portal does not constitute valid service without proof of communication to the assessee. The Court rejected inquiries into emails, filters, or deletions as impractical in proceedings.

GST Paid Under Wrong Head Isn’t Non-Payment: Allahabad HC Orders Fresh Consideration, Refund Under Section 77

Allahabad High Court’s Lucknow Bench ordered reconsideration of a GST dispute where tax was paid under CGST and SGST instead of IGST. The Division Bench held that payment under a wrong head does not amount to tax non-payment absent liability dispute.