Uploading of SCN Under Heading ‘Additional Notices’ Was Not Sufficient Service in Terms of Sec. 169 of CGST Act | HC

Case Details: Neeraj Kumar v. Proper Officer SGST Ward-19 Zone-2 - [2024] 164 taxmann.com 685 (Delhi)

Judiciary and Counsel Details

• Vibhu Bakhru & Sachin Datta, JJ.
• Wahaj Ahmad Khan, Adv. for the Petitioner.
• Udit Malik, Vishal Chanda, Avishkar Singhvi, Shubham Kumar, Vivek Kumar Singh & Naved Ahmad, Advs. for GNCTD for the Respondent.

Facts of the Case

The petitioner was the sole proprietor of a concern and it filed writ petition to challenge the order passed under Section 73 of the CGST Act, 2017. It was contended that the show cause notice (SCN) was uploaded on the portal in the category of ‘Additional Notices and Orders’ which were not easily accessible.

High Court Held

The Honorable High Court noted that the uploading of a notice under heading ‘Additional Notices’ would not be sufficient service in terms of Section 169 of the CGST Act. However, the Court noted that the GST Authorities have since addressed issue and have redesigned portal to ensure that ‘View Notices’ tab and ‘View Additional Notices’ tab was placed under one heading.

Since, the impugned SCN was issued before GST portal was re-designed, the Court held that the impugned order was liable to be set aside. The Court also remanded the matter to adjudicating authority for consideration afresh.

List of Cases Reviewed

• ACE Cardiopathy Solutions (P.) Ltd. v. Union of India [2024] 163 taxmann.com 17 (Delhi)