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Informative

SCN Uploaded On 'Additional Notices' Tab Of GST Portal Not Proper: Delhi High Court

Update / Judgement Date

29 Apr 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

Delhi High Court held that a Show Cause Notice (SCN) uploaded on the "Additional Notices" tab of the GST portal is not considered proper service. The court emphasized the importance of adhering to the prescribed procedures for serving notices under the GST law to ensure that the recipient is duly informed. Merely uploading a notice in an obscure section of the portal does not fulfill the requirement of proper communication, potentially affecting the validity of the proceedings.