GST Notice Uploaded Under ‘Additional Notices’ Not Valid Service: Delhi HC

Neeraj Kumar Vs Proper Officer SGST Ward (Delhi High Court) In a significant ruling on July 30, 2024, the Delhi High Court addressed a critical issue concerning the procedural compliance of issuing show cause notices (SCNs) under the Central Goods and Services Tax (CGST) Act. The case, Neeraj Kumar vs. Proper Officer SGST Ward, centered on whether the method of uploading an SCN under the ‘Additional Notices’ category was sufficient for proper service under the law. This decision follows a petition challenging an order dated December 30, 2023, issued under Section 73 of the CGST Act...