GST SCN upload on ‘Additional Notices’ Tab Not Proper Service: Delhi HC

GMT Garments Vs Union of Ors. (Delhi High Court) New Delhi: In a significant ruling concerning the digital communication between tax authorities and taxpayers, the Delhi High Court has held that a show cause notice (SCN) uploaded solely on the ‘additional notices’ tab of the Goods and Services Tax (GST) portal does not constitute proper service. The court’s decision, in the case of GMT Garments versus Union of India and Others, led to the restoration of a taxpayer’s appeal that was previously dismissed by the appellate authority on grounds of being time-barred. The peti...