Dept Cannot Be Blamed If Assessee Is Not Diligent In Checking GST Portal For Show Cause Notice: Delhi High Court

The Delhi High Court held that GST authorities aren't responsible for assessees' failure to check the portal for show cause notices. Justice Yashwant Varma dismissed a plea claiming technical glitches prevented notice access, imposing ₹25,000 costs for frivolous litigation. The case involved ₹4.2 crore demand where the taxpayer alleged portal malfunction but provided no system logs as proof. This strict approach reinforces digital compliance responsibilities in GST regime. Businesses must now maintain robust portal monitoring systems and document access issues contemporaneously. The judgment reduces department burden for technical failures while encouraging taxpayers to adopt reliable tracking mechanisms for statutory notices.