<p>(2026) 76 TLD 1 In the High Court of Jharkhand<br>Hon’ble M.S. Ramachandra Rao, CJ. & Rajesh Shankar, J.<br><strong>Rahman Sales</strong><br><strong>Vs.</strong><br><strong>The State of Jharkhand & Others</strong><br>W.P.(T) No. 1309 of 2024<br>May 8, 2025<br><i><strong>Deposition : In favour of Petitioner</strong></i><br><strong> Service of Notice/Order</strong> - Section 169 of CGST Act, 2017 - Failure to Communicate Order is a Fatal Breach of Natural Justice - The HC quashed GST Demand Order u/s 73 of JGST Act, 2017, for Violation of Natural Justice due to failure in uploading / communicating Form GST DRC-07 on Portal.<br><strong>Writ petition allowed</strong></p>
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