Now, all notices and orders issued via GSTN will be displayed under one consolidated section – Notices and Orders. Thereby a separate tab “Additional Notices & Orders” will no longer be displayed.
The Honorable Delhi High Court in the case of Anhad Impex held that merely uploading a Show Cause Notice 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, and the Court directed that SCN be re-adjudicated after affording a proper opportunity of hearing to the Petitioner.
The GST Portal has brought the “Notices and Orders” with “Additional Notices and Orders” within a single window. It is…
