https://www.taxtmi.com/highlights?id=77930 The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of. en-us Wed, 29 May 2024 15:25:55 +0530 Wed, 29 May 2024 15:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77930 The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of. Highlights GST Wed, 29 May 2024 15:25:55 +0530 https://www.taxtmi.com/highlights?id=77930