Case Law Details
Anhad Impex & Anr Vs Assistant Commissioner & Ors. (Delhi High Court)
Introduction: The case of Anhad Impex, represented by its partner, against the Assistant Commissioner of Delhi, revolves around a demand created under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner contests the order, citing non-receipt of the Show Cause Notice (SCN) due to its misplaced upload on the GST portal.
Detailed Analysis
1. Petitioner’s Claim: The petitioner asserts that they did not receive the SCN dated 24.09.2023, crucial for their response. It is argued that the SCN was erroneously uploaded under “Additional Notices” instead of the usual “Notices” section on the GST portal, leading to its oversight.
2. Legal Standpoint: The petitioner’s counsel argues that according to Section 169 of the CGST Act, uploading a notice on the portal constitutes sufficient compliance with intimation to the taxpayer. However, the Delhi High Court disagrees, citing precedents from the Madras High Court that highlighted discrepancies in the portal’s notice categorization.
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