https://www.taxtmi.com/caselaws?id=770193 Delhi HC dismissed petitioner's challenge to SCN dated 31st March 2023, despite finding invalid service where SCN was uploaded on Additional notices tab without petitioner's knowledge, violating natural justice principles. Court noted portal rectification after 16th January 2024 and petitioner's failure to justify non-filing of reply or non-attendance at personal hearing. Petition disposed with liberty to file appeal under Section 107 within 45 days with pre-deposit, which shall not be dismissed for limitation and decided on merits. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770193 Delhi HC dismissed petitioner's challenge to SCN dated 31st March 2023, despite finding invalid service where SCN was uploaded on Additional notices tab without petitioner's knowledge, violating natural justice principles. Court noted portal rectification after 16th January 2024 and petitioner's failure to justify non-filing of reply or non-attendance at personal hearing. Petition disposed with liberty to file appeal under Section 107 within 45 days with pre-deposit, which shall not be dismissed for limitation and decided on merits. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770193