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.

Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation

The Calcutta High Court permitted an applicant to seek revocation of his cancelled GST registration, reaffirming statutory remedies. Justice Om Narayan Rai cited Section 30 of the GST Act read with Rule 23, enabling applications before the Proper Officer.