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Authorities' portal redesign addressed issue of improper notice service under GST Act. Court set aside order, remanded for fresh adjudication.

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....Violation of principles of natural justice occurred as the impugned SCN was uploaded under 'View Additional Notices & Orders' category, claimed to be inaccessible by petitioner. Court held that issue was covered by earlier decisions rejecting contention that uploading notices under 'Additional Notices' constituted sufficient service u/s 169 of CGST Act, 2017. GST Authorities redesigned portal to ensure 'View Notices' and 'View Additional Notices' tabs are adjacent. Impugned SCN was issued before portal redesign. Petition allowed, impugned order set aside, matter remanded for fresh adjudication of SCN.....

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Authorities' portal redesign addressed issue of improper notice service under GST Act. Court set aside order, remanded for fresh adjudication.