Assessee unaware of Form GST DRC 01 SCN uploaded on common portal under “Additional Notices and Orders”: Calcutta HC remands to Appellate Authority

The Calcutta High Court remanded a case to the appellate authority, as the "assessee was unaware of Form GST DRC-01 SCN (Show Cause Notice) uploaded on the common portal under 'Additional Notices and Orders'." The court recognized that a notice placed in an obscure section of the portal, rather than the primary "View Notices" tab, could genuinely lead to a taxpayer's unawareness. This ruling emphasizes the importance of effective communication of tax notices, ensuring proper service and a fair opportunity for the assessee to respond, preventing ex-parte orders based on technical non-receipt.