Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC

The Delhi High Court held that a taxpayer who had previously responded to a GST Show Cause Notice (SCN) sent via the portal cannot later plead unawareness for a disputed assessment year. The court reasoned that the taxpayer's prior engagement with the GST portal for similar communications established their awareness of the electronic mode of service, and therefore, the plea of non-receipt or unawareness was not tenable.