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    <description>Delhi HC set aside demand order arising from SCN uploaded on &#039;Additional Notices Tab&#039; of GST portal before visibility changes made on 16th January 2024. Court found petitioner did not receive proper opportunity to be heard as SCN issued on 26th September 2023 was not visible to petitioner, violating principles of natural justice. Following precedent in similar case, HC remanded matter back to adjudicating authority for fresh consideration. Petition disposed through remand.</description>
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      <description>Delhi HC set aside demand order arising from SCN uploaded on &#039;Additional Notices Tab&#039; of GST portal before visibility changes made on 16th January 2024. Court found petitioner did not receive proper opportunity to be heard as SCN issued on 26th September 2023 was not visible to petitioner, violating principles of natural justice. Following precedent in similar case, HC remanded matter back to adjudicating authority for fresh consideration. Petition disposed through remand.</description>
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