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]