GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order

The Delhi High Court has overturned a Goods and Services Tax (GST) demand that was raised against a taxpayer who was demonstrably unable to access the GST portal and where the crucial show-cause notice (SCN) was not properly served upon them through conventional means. The court's judgment strongly reinforces the principles of procedural fairness and due process in the context of digital tax administration. It underscores the responsibility of tax authorities to ensure that taxpayers are not only provided with access to the necessary digital infrastructure but also that all critical communications, such as show-cause notices, are effectively and properly served to ensure that taxpayers are aware of the proceedings against them and have a fair opportunity to respond.