2024 (8) TMI 572 - HC - GST

Violation of principles of natural justice - impugned SCN was uploaded on the portal in the category of View Additional Notices Orders , which the petitioner claims was not easily accessible - HELD THAT - The issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India Ors. 2024 (5) TMI 974 - DELHI HIGH COURT - In the said decision, this Court had rejected the contention that uploading of the notices under the heading Additional Notices would be sufficient service in terms of Section 169 of the Central Goods Services Tax Act, 2017. The GST Authorities have addressed the issue and have re-designed the portal to ensure that View Notices tab and View Additional Notices tab are placed adjacent to one another and under one heading - Admittedly, the impugned SCN was issued before the portal was re-designed. The present petition is allowed and the impugned order is set aside - the matter is remanded to the concerned authority to adjudicate the impugned SCN afresh.

Summary

The petitioner challenged an order under the Delhi Goods and Services Tax Act, 2017 due to improper notice placement on the portal. The High Court allowed the petition, set aside the order, and remanded the matter for fresh adjudication. The portal was redesigned to address the issue. The petitioner can respond to the notice within two weeks.