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Informative

Delhi HC sets aside GST SCN as assessee did not get a proper opportunity to be heard

Update / Judgement Date

06 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderCivil LawGST

The Delhi High Court set aside a GST Show Cause Notice (SCN) issued to the petitioner, Menka Chaturvedi, for the financial year 2017-18. The court found that the petitioner did not receive a proper opportunity to be heard, as the SCN was uploaded on the 'Additional Notices Tab' of the GST portal, which may not have been visible to the petitioner. Consequently, the court remanded the matter back to the Adjudicating Authority, directing that future notices be emailed directly to the petitioner to ensure proper communication.