Skip to main content
← back
Informative

Bombay High Court sets aside GST Order due to Improper Service of Notice u/s 37C (1) of CGST Act

Update / Judgement Date

20 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTIncome Tax

The Bombay High Court set aside a GST order due to improper service of notice under the CGST Act. The taxpayer had not been properly served with the necessary notice before the GST order was issued. The court ruled that failure to follow the correct procedures for notice service renders the order invalid. This ruling underscores the importance of adhering to procedural fairness in the administration of GST and protecting taxpayers' rights under the law.