Krishna Sales Vs Commissioner of Delhi Goods and Service Tax And Other (Delhi High Court)
Delhi High Court granted additional time to furnish reply since GST notice was uploaded via GST Portal under the tab ‘Additional Notices & Orders’ and petitioner was unaware about the same.
Facts- Vide the present petition it is contested that the show cause notice has been issued on 26thSeptember, 2023. The same is stated to have been uploaded on the Additional notices tab and the show cause notice did not come to the knowledge of the Petitioner. A demand order has also been issued against the Petitioner on 25th December, 2023.
Conclusion- In the case of Neelgiri Machinery Through Its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods and Service Tax And Others it is held that the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab ‘Additional Notices & Orders’. He submits that the said issue has now been addressed and the ‘Additional Notices & Orders’ tab is placed under the general menu and adjacent to the tab ‘Notices & Orders’. In view of the above, the present petition is allowed and the impugned order is set aside.
