https://www.taxtmi.com/caselaws?id=775255 The Delhi HC set aside an adjudication order in a GST case where the petitioner challenged notifications extending time limits for adjudication. The court found that the show cause notice dated 4th December 2023 was uploaded on an 'Additional Notices Tab' on the GST portal, which was not visible to the petitioner at that time. Although the GST portal was modified after 16th January 2024 to make this tab visible, the petitioner did not receive proper notice of the SCN and consequently could not file a reply. Despite a reminder notice being issued, the court held that the petitioner was denied a fair opportunity to be heard. The matter was remanded to the Adjudicating Authority, with the petitioner granted time until 31st August 2025 to file their reply to the SCN, after which a personal hearing notice must be issued. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775255 The Delhi HC set aside an adjudication order in a GST case where the petitioner challenged notifications extending time limits for adjudication. The court found that the show cause notice dated 4th December 2023 was uploaded on an 'Additional Notices Tab' on the GST portal, which was not visible to the petitioner at that time. Although the GST portal was modified after 16th January 2024 to make this tab visible, the petitioner did not receive proper notice of the SCN and consequently could not file a reply. Despite a reminder notice being issued, the court held that the petitioner was denied a fair opportunity to be heard. The matter was remanded to the Adjudicating Authority, with the petitioner granted time until 31st August 2025 to file their reply to the SCN, after which a personal hearing notice must be issued. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775255