No Valid SCN Under CGST Act If Hosted in ‘Additional Notices’ Tab Only: MP HC

Singh Construction And Co. Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)

Madhya Pradesh High Court has set aside demand orders and appellate orders against Singh Construction And Co., ruling that the Goods and Services Tax (GST) show cause notices (SCN) were not properly communicated to the assessee. The court found that the SCNs were uploaded under the “Additional Notices” tab on the GST portal, leading to the petitioner’s unawareness of the proceedings.

The petitioner had challenged three orders, all dated July 14, 2023, for tax period

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