Non-Viewing GST SCN on Portal Not a Valid Defence – But Fair Hearing Still a Must: Delhi HC

Naresh Pal Vs Union of India & Others (Delhi High Court) Delhi High Court held that a taxpayer cannot claim ignorance of a GST show cause notice uploaded on the portal’s “Additional Notices” tab after visibility improvements made in January 2024. However, the Court set aside the ex-parte demand order for violating natural justice and remanded the case for fresh hearing. Background of the Case: The petitioner, Mr. Naresh Pal Proprietor of M/S Secure Enterprises, challenged an ex-Parte GST demand order dated 24th August, 2024, which was passed pursuant to a SCN issued on 19/05/2024 for...