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GST - Highlights / Catch Notes

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The court found the petition maintainable despite the time ...


Tax notice missed online, court allows fresh hearing on depositing 10% tax. Order quashed, case remanded for new decision.

Case Laws     GST

July 4, 2024

The court found the petition maintainable despite the time limitation, as the petitioner failed to notice the show cause notice (SCN) posted on the GST common portal. Partial relief was granted by quashing the impugned order and remitting the case back to the respondent for fresh orders, subject to the petitioner depositing 10% of the disputed tax from its Electronic Cash Register. The quashed order shall be treated as an addendum to the preceding show cause notice.

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