2024 (8) TMI 1446 - HC - GST

Challenge to order passed u/s 73 of the Central Goods and Services Tax Act 2017 - impugned SCN was uploaded on the portal in the category of View Additional Notices Orders which the petitioner claims was not easily accessible - It is contended that the show cause notices were required to be placed under the heading of View Notices Orders but the same was not done - violation of principles of natural justice - HELD THAT - 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 - petition allowed by way of remand.

Summary

The petitioner challenged an order passed under the CGST Act due to accessibility issues with the show cause notice. The High Court allowed the petition, set aside the order, and remanded the matter for fresh adjudication. The portal was redesigned to address the accessibility problem. The petitioner can respond to the show cause notice within two weeks.