Delhi High Court Sets Aside GST Demand Over “Hidden” SCN within Additional Notices Tab on Portal

The Delhi High Court has provided relief to a taxpayer by setting aside a Goods and Services Tax (GST) demand that was raised based on a show-cause notice (SCN) that was not prominently communicated but rather hidden within the "additional notices" tab of the GST portal. The court's judgment emphasizes the crucial importance of conspicuous placement of official communications, particularly show-cause notices that can lead to adverse actions against taxpayers. The ruling underscores the obligation of tax authorities to ensure that taxpayers receive proper and easily accessible communication regarding any potential tax liabilities or compliance issues before any detrimental steps are taken against them.