GST Portal works Differently for Dept. & Taxpayer: Delhi HC sets aside “Invisible” SCN under Additional Notices Tab

The Delhi High Court has "set aside an invisible Show Cause Notice (SCN)" under GST, ruling that the tax portal's functionality cannot be a detriment to taxpayers. The court found that the SCN was uploaded under an 'Additional Notices Tab' which was not easily visible to the taxpayer. By setting aside the subsequent order, the court emphasized that tax authorities must ensure that all notices are effectively communicated to the taxpayer, thereby upholding the principle of natural justice and preventing unfair "ex-parte" assessments.