GST:
Matter to be remanded since SCN was uploaded on GST portal under ‘View Additional Notices & Orders’ tab: HC
Where show cause notice was uploaded on GST portal in category of ‘View Additional Notices & Orders’ and same was not easily accessible by assessee, impugned order passed under section 73 was to be set aside and matter was to be remanded.
[IN THE HIGH COURT OF DELHI, Sanjay Gupta Versus Sales Tax Officer Class II/AVATO, Ward 45, Zone 3, Delhi W.P. (C) No. 10396 of 2024 and C.M. Nos. 42725 & 42726 of 2024, decided on 30-7-2024]