SCN Must Be Uploaded Under the “Notices” Category on the GST Portal

By: Admin
September 23, 2024 | Important Pronouncements | 4 Min Read

The Hon’ble Delhi High Court in M/s Neeraj Kumar v. Proper Officer SGST [Civil Writ Petition No. 9425 of 2024, dated July 11, 2024] ruled that a Show Cause Notice (“SCN”) uploaded under the category of “Additional Notices and Orders” instead of “Notices and Orders” on the GST portal was improper. Consequently, the demand order was set aside, and the matter was remanded to the adjudicating authority for reconsideration.

Key Highlights:

  • Improper SCN Upload: The SCN was wrongly placed under “Additional Notices and Orders,” which was not easily accessible.
  • Case Precedent: The decision relied on similar cases, including ACE Cardiopathy Solutions (P.) Ltd. v. Union of India and East Cost Constructions and Industries Ltd. v. Assistant Commissioner (ST).
  • Redesigned GST Portal: The GST portal has since been redesigned to place the “View Notices” and “View Additional Notices” tabs under one unified heading for better accessibility.

Legal Outcome:

  • The Impugned SCN and Order were set aside.
  • The case was remanded for reconsideration, allowing the Petitioner to file a response within two weeks.

Our Comments:

The Delhi High Court reaffirmed that improper categorization of GST notices on the portal affects the validity of the demand order. The portal’s redesign should prevent future issues by consolidating the relevant tabs.

#GSTUpdates #SCN #DelhiHighCourt #GSTNotices #LegalUpdates #GSTCompliance #TaxLaw #GSTPortal #ShowCauseNotice #IndianTaxLaw

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