Judicial Corner: Where show cause notice proposing a demand against assessee was uploaded on portal in category of ‘Additional Notices’ and was not communicated to assessee through any other mode of communication , impugned order disposing of show cause notice was to be set aside.(03.07.2024)

GST:

HC set-aside order as SCN was uploaded on portal under ‘Additional Notices’ and wasn’t communicated to assessee: 

  • Where show cause notice proposing a demand against assessee was uploaded on portal in category of ‘Additional Notices’ and was not communicated to assessee through any other mode of communication , impugned order disposing of show cause notice was to be set aside.

HIGH COURT OF DELHI  [UDAYRAJ YADAV Versus SALES TAX OFFICER] (2024) 19 Centax 482 (Del.) [22-05-2024]

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