GST Demand Orders Set Aside as SCNs Uploaded in Additional Tab Not Properly Served

Jarosniv Exports Pvt. Ltd. Vs Sales Tax Officer (Delhi High Court) The petitions challenged demand orders passed for financial years 2017–18 and 2019–20 by the Sales Tax Officer, arising from show cause notices (SCNs) that were uploaded on the GST portal under the “Additional Notices Tab.” The petitioner contended that such mode of uploading did not effectively bring the notices to its knowledge, resulting in non-filing of replies and subsequent ex parte orders without an opportunity to contest the proceedings on merits. The Court examined the manner of service of notices and referred ...