GST SCN uploaded improperly in ‘additional notices tab’: Delhi HC directs Dept. to rehear

The Delhi High Court directed GST authorities to re-hear a case where the show cause notice was improperly uploaded under the "Additional Notices" tab instead of the primary notices section. The court held that such procedural lapses violate principles of natural justice as taxpayers might miss critical communications. This ruling underscores the importance of proper notice delivery in tax proceedings and sets a precedent for ensuring fair access to legal documents in the digital filing system.