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Informative

SCN issued before GST Portal redesign: Delhi HC directs Re adjudication

Update / Judgement Date

20 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Corporate ComplianceGST

The Delhi High Court ordered the re-adjudication of a case where a show-cause notice (SCN) was issued before the redesign of the GST portal, which led to procedural discrepancies. The court's decision emphasizes the importance of following due process and ensuring that technical changes in government systems do not lead to unjust outcomes for taxpayers. The ruling highlights the need for consistency and fairness in the application of tax laws.