Taxpayer’s Inability to Access Notice on GST Portal Tab: Delhi HC quashes Order

Tanishka Steel Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court) Delhi High Court has set aside a show cause notice (SCN) and the subsequent ex-parte order passed against Tanishka Steel for the financial year 2019-20. The court found that the taxpayer likely missed the SCN because it was uploaded to a specific, potentially non-obvious location on the Goods and Services Tax (GST) portal, namely the ‘Additional Notices Tab’, thereby denying the petitioner a proper opportunity to respond and be heard on the merits of the case. Tanishka Steel had filed a writ pe...