2024 (9) TMI 1292 - HC - GST

Violation of principles of natural justice - non-service of SCN - SCN were placed under the tab Additional Notices and Orders , not readily accessible - HELD THAT - The SCN were placed under the tab Additional Notices and Orders and were not readily accessible. This Court is informed that the said issue has since been remedied and the GST portal has been redesigned to place the notices as well as additional notices and orders under the menu item View Notices and Orders . Thus, now a user can view both tabs Notices and Orders and Additional Notices and Orders on the same page. However, it is not disputed that at the material time of issuance of the SCN, the tab Additional Notices and Orders was not placed in a position which would invite the taxpayer s attention to the said tab. The impugned order is set aside - Petition allowed.

Summary

The petitioner challenged an order passed under the Delhi Goods and Services Tax Act for the tax period from April 2018 to March 2019. The petitioner did not respond to the Show Cause Notice, claiming non-receipt. The High Court allowed the petition, set aside the order, and directed the petitioner to file a reply to the notice within two weeks for reconsideration by the adjudicating authority.