SCN uploaded in ‘Additional Notices’ Tab in GST Portal: HC directs fresh assessment

Bombay Hardware Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)

In a recent case of Bombay Hardware Pvt Ltd Vs Assistant Commissioner (ST), the Madras High Court delivered a significant judgment directing the GST Department to issue a fresh assessment order. The petitioner sought to quash an order dated 18.12.2023, alleging a violation of natural justice principles.

The crux of the petitioner’s grievance lies in the irregular posting of the show cause notice in the “View Additional Notices” tab instead of the usual “View Notices” tab

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