https://www.taxtmi.com/caselaws?id=771077 The Delhi HC set aside a demand order and remanded the matter to the adjudicating authority. The case involved a challenge to a show cause notice (SCN) and notification extending time limits for adjudication under GST. The court found that the petitioner did not receive proper opportunity to be heard as the SCN was uploaded on an Additional Notices Tab that was not visible at the time. Following precedent from a similar case, the court held that despite subsequent changes to the GST portal making the tab visible after January 2024, the petitioner deserved a fair hearing since no reply to the SCN was filed. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771077 The Delhi HC set aside a demand order and remanded the matter to the adjudicating authority. The case involved a challenge to a show cause notice (SCN) and notification extending time limits for adjudication under GST. The court found that the petitioner did not receive proper opportunity to be heard as the SCN was uploaded on an Additional Notices Tab that was not visible at the time. Following precedent from a similar case, the court held that despite subsequent changes to the GST portal making the tab visible after January 2024, the petitioner deserved a fair hearing since no reply to the SCN was filed. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771077