GST SCN uploaded under Additional Notices Tab, Fails to File Reply: Madhya Pradesh HC directs Dept...

The Madhya Pradesh High Court has directed the GST Department to re-open its portal after a GST SCN (Show Cause Notice) uploaded under the 'Additional Notices' tab led to the taxpayer failing to file a reply. The court acknowledged the technical glitch and its impact on the taxpayer's ability to respond. This ruling emphasizes the need for proper and accessible communication channels for tax notices and provides relief to assessees who might miss critical communications due to portal errors. It reinforces the principle that taxpayers should not be penalized for system failures beyond their control, promoting fairness in tax administration.