Assessee‘s Failure to Check GST Portal resulted in Non-Response to SCN: Delhi HC Allows to file Appeal

The Delhi High Court allowed a belated appeal against a GST demand after accepting the assessee's explanation that the show cause notice wasn't visible on the GST portal due to technical glitches. Justice Sanjeev Sachdeva noted the taxpayer had consistently checked the portal but couldn't view the notice until after the response deadline. The case involved ₹2.8 crore input tax credit reversal demand where the department proceeded ex-parte. The court imposed ₹25,000 costs for the delay but permitted the appeal on merits, directing fresh adjudication. This judgment acknowledges the GST system's technical limitations while maintaining accountability for portal monitoring. Tax professionals advise businesses to maintain screenshots and system logs as evidence of portal access attempts to substantiate such claims during disputes.