Merely uploading SCN under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer
The Hon’ble Delhi High Court in the case of Anhad Impex held that merely uploading a “SCN” under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer. Consequently, the subsequent demand order passed without giving the Petitioner a proper opportunity to respond to SCN was set aside..
