Merely uploading SCN under the category "Additional Notices" instead of "Notices" on the GST portal does not constitute sufficient intimation to the taxpayer

Merely uploading SCN under the category "Additional Notices" instead of "Notices" on the GST portal does not constitute sufficient intimation to the taxpayer https://www.taxtmi.com/article/detailed?id=12518 The court found that uploading a Show Cause Notice on the GST portal in a nonstandard, less discoverable "Additional Notices" category did not amount to sufficient intimation and thus the demand order based on an unresponded SCN was set aside. The SCN must be re-adjudicated after the petitioner is allowed to file a response and given a personal hearing, because placement of notices on the portal must permit effective receipt consistent with principles of natural justice. en-us Fri, 12 Apr 2024 08:52:58 +0530 Fri, 12 Apr 2024 08:52:58 +0530 TaxTMI RSS Generator Merely uploading SCN under the category "Additional Notices" instead of "Notices" on the GST portal does not constitute sufficient intimation to the taxpayer https://www.taxtmi.com/article/detailed?id=12518 The court found that uploading a Show Cause Notice on the GST portal in a nonstandard, less discoverable "Additional Notices" category did not amount to sufficient intimation and thus the demand order based on an unresponded SCN was set aside. The SCN must be re-adjudicated after the petitioner is allowed to file a response and given a personal hearing, because placement of notices on the portal must permit effective receipt consistent with principles of natural justice. Articles Goods and Services Tax - GST Fri, 12 Apr 2024 08:52:58 +0530 https://www.taxtmi.com/article/detailed?id=12518