https://www.taxtmi.com/caselaws?id=759048 A tax demand confirmed under Section 73 of the Delhi GST Act was held unsustainable where the show cause notice was not effectively accessible to the assessee on the GST portal. The notice had appeared under "Additional Notices and Orders" and, due to the portal configuration then in place, the taxpayer could not readily access or respond to it. Treating the issue as covered by prior High Court decisions and noting that the portal defect was later remedied, the Court set aside the assessment order and directed fresh adjudication after permitting a reply and granting a meaningful hearing. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759048 A tax demand confirmed under Section 73 of the Delhi GST Act was held unsustainable where the show cause notice was not effectively accessible to the assessee on the GST portal. The notice had appeared under "Additional Notices and Orders" and, due to the portal configuration then in place, the taxpayer could not readily access or respond to it. Treating the issue as covered by prior High Court decisions and noting that the portal defect was later remedied, the Court set aside the assessment order and directed fresh adjudication after permitting a reply and granting a meaningful hearing. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759048