SCN posted in wrong GST portal tab: Allahabad HC Quashed Order

Atul Agrawal Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court has quashed an assessment order against an individual, Atul Agrawal, ruling that the tax authorities failed to provide a proper opportunity of hearing because the show cause notice was not communicated through the correct channel on the GST portal. The court found that the notice was uploaded in the ‘additional notices and orders’ tab, which it deemed insufficient for proper notification. The writ petition, filed by Atul Agrawal, challenged an order dated December 1, 2023, passed by the Assessing...