Delhi HC Set Aside GST Order Due to SCN Uploaded Only on Additional Notices Tab

Etemad Cargo Vs Assistant Commissioner (Delhi High Court) The Delhi High Court considered a writ petition challenging a show cause notice dated 2 November 2020 and a consequential order dated 9 December 2020 passed by the Assistant Commissioner for the tax period April 2019 to March 2020. The petitioner contended that both the show cause notice and a reminder dated 18 August 2020 were uploaded on the GST portal under the “Additional Notices Tab,” due to which they did not come to the petitioner’s knowledge. As a result, no reply was filed and the impugned order was passed without grantin...