SCN Uploaded Under ‘Additional Notices’ Tab Without Proper Intimation: Delhi HC Sets Aside Order

Delhi High Court set aside a GST order because the show cause notice was uploaded only under the "additional notices" tab without proper intimation to the taxpayer. The court ruled this violated principles of natural justice as taxpayers cannot be expected to routinely check all portal sections for notices. The judgment establishes that authorities must use designated notice sections and provide separate alerts for critical communications. The matter was remanded for fresh consideration with directions to serve notices properly and allow adequate response time.