Bombay High Court sets aside GST Order as Notices Not Properly Displayed on Portal

The Bombay High Court held that the notices had not been placed in the designated “View Notices and Orders” portal and that the petitioners had not been heard. Following its earlier decision in T.S. Lines India Pvt. Ltd., the Court set aside the impugned order and related proceedings, while keeping the limitation issue open for determination by the proper officer. The matter was remitted for fresh consideration.