Issue at Hand: The central issue in this case was the handling of a show cause notice (SCN) issued under Section 73 of the Central Goods and Services Tax Act, 2017. The SCN was reportedly uploaded on the GST portal under the ‘View Additional Notices and Orders’ tab, which the assessee claimed was not accessible.

Court's Observations: The court noted that the GST portal had undergone a redesign to improve accessibility. Previously, the SCNs and additional notices were not adequately distinguishable, leading to issues in accessing critical documents. In the case at hand, the SCN was issued before these changes were made.

Court’s Decision: The High Court ruled that the impugned order passed under Section 73 should be set aside. The court acknowledged the procedural lapse due to the portal’s earlier design and provided liberty to the assessee to respond to the SCN. This decision ensures that the procedural fairness is upheld, allowing the assessee a fair opportunity to present their case.

Implications: The ruling highlights the importance of ensuring that all procedural requirements are met for a fair hearing. The court’s decision emphasizes that even if administrative or technical issues arise, they should not preclude the opportunity for an effective response from the assessee.

At 10X Consulting, we understand the complexities involved in GST compliance and litigation. This ruling underscores the need for both tax authorities and taxpayers to be aware of procedural changes and their implications. Ensuring that all notices and orders are accessible and properly communicated is crucial for maintaining transparency and fairness in tax administration.

We recommend that businesses regularly review their compliance practices and stay informed about any changes in portal functionalities or procedural requirements. For further guidance or assistance in navigating GST compliance issues, feel free to contact us.

For more updates and insights on GST and other tax-related matters reach out to us directly.