SCN missed under ‘Additional Notices’ tab on GST portal due to Visibility Issue: Delhi HC Sets Aside Order

The Delhi High Court has quashed a Goods and Services Tax (GST) order, citing a critical issue with the delivery of the Show Cause Notice (SCN). The court found that the SCN was not prominently displayed but was instead hidden under the 'Additional Notices' tab on the GST portal, leading to visibility problems for the taxpayer. This ruling emphasizes the fundamental need for transparent and easily accessible delivery of crucial communications, such as SCNs, in tax proceedings conducted through digital platforms. The judgment underscores the importance of ensuring that taxpayers are duly informed of any actions being initiated against them to uphold principles of fairness and due process.