Uploading Summary SCN on Portal Insufficient: HC Orders Fresh Notice & Reassessment

Binod Traders Vs Union of India (Patna High Court)

The Patna High Court recently set aside an ex parte assessment order and a subsequent appellate order against Binod Traders, ruling that merely uploading a summary show-cause notice (SCN) on the GST portal does not constitute valid service under Section 169 of the Bihar Goods and Service Tax (BGST) Act, 2017. The court emphasized the necessity of adhering to prescribed modes of communication, including registered post, to ensure due process and opportunity for a taxpayer to respond.

Binod Traders had challenged an appellate

Please become a Premium member. If you are already a Premium member, login here to access the full content.