Justice Senthilkumar Ramamoorthy observed that proper service of notice as outlined in Section 169, which includes methods like physical delivery, registered mail, or email, was not followed and the tax liability was calculated using auto-populated data from GSTR-2A without giving the store an opportunity to present their case or consider their objections.”

[26/06, 06:58] sekarreporter1: “Justice Senthilkumar Ramamoorthy observed that proper service of notice as outlined in Section 169, which includes methods like physical delivery, registered mail, or email, was not followed and the tax liability was calculated using auto-populated data from GSTR-2A without giving the store an opportunity to present their case or consider their objections.”
https://lawbeat.in/news-updates/madras-high-court-sets-aside-gst-cancellation-due-improper-notice-service-temporary-id#:~:text=Justice%20Senthilkumar%20Ramamoorthy,consider%20their%20objections.
[26/06, 06:58] sekarreporter1: .