GST SCN uploaded under ‘additional notices’ instead of ‘Notices’ section: HC Quashed order

Maple ODC Movers Private Limited Vs Union of India & Ors. (Delhi High Court) Maple ODC Movers Private Limited challenges an order dated 15.12.2023, where a show cause notice dated 23.09.2023 was disposed of, resulting in a demand under Section 73 of the CGST Act, 2017. The petitioner argues non-receipt of the notice due to incorrect upload on the GST portal. The petitioner contends that the show cause notice was not uploaded in the ‘Notices’ section of the GST portal but under ‘Additional Notices’, leading to their unawareness of the notice and subsequent hearing da...