GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand

Delhi High Court upheld a ₹35 lakh GST demand, ruling that DRC-06 forms provided adequate opportunity to the taxpayer. The judgment clarifies that proper service of show cause notices through the GST portal satisfies natural justice requirements, even without physical delivery. The court rejected arguments about technical glitches preventing notice access, emphasizing taxpayers' responsibility to regularly check the portal. This precedent strengthens the legal validity of electronic proceedings under GST while cautioning authorities to ensure proper portal functionality.