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Non-Viewing GST SCN on Portal Not a Valid Defence – But Fair Hearing Still a Must: Delhi HC
Case Law Details
- Case Name
- Naresh Pal Vs Union of India & Others (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 ...
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