Uploading SCN in GST portal under Category of “Additional Notices” without Proper Communication: Delhi HC quashes Demand of Rs 12 lakhs

The Delhi High Court nullified a demand of Rs. 12 lakhs as the Show Cause Notice (SCN) was uploaded in the GST portal under "Additional Notices" without proper communication to the petitioner. The petitioner challenged the order proposing the demand under Section 73 of the CGST Act. \r

The petitioner argued ignorance of the proceedings due to the notice being solely uploaded on the portal. Citing a Madras High Court case, highlighting discrepancies in notice categorization, the petitioner emphasized missing the notice under "View Notices and Orders." \r

Justices Sanjeev Sachdeva and Ravinder Dudeja set aside the order, granting the petitioner an opportunity to respond before re-adjudication.