SCN not Readily Accessible on GST Portal: Delhi HC Set Aside GST Demand Order

The Delhi High Court set aside a GST demand order due to the improper placement of a Show Cause Notice (SCN) on the GST portal. The petitioner argued that the SCN was uploaded under “Additional Notices and Orders” instead of “Notices and Orders,” making it difficult to access. The court referenced similar cases and noted procedural lapses. Consequently, the demand order was remanded to the adjudicating authority for reconsideration, highlighting the need for proper categorization and access to notices on the GST portal to ensure fair intimation to taxpayers.