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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > GST Laws Professional Update Category: GST Laws, Posted on: 17/07/2024 , Posted By: CA SHIKHAR GARG Visitor Count:59 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 9261/2024 (Del HC) Kamla Vohra vs Sales tax officers Ratio Decidendi The Show cause notice u/s 73 of the CGST Act, should be available under the heading of “User Services” in the “view Additional Notice and Order” tab on the GST Portal. Facts Petitioner impugns order dated 08.04.2024, passed u/s 73 of the CGST Act, pursuant to the notice u/s 73 of the CGST Act having show cause notice dated 10.12.2023. The petitioner contended that the SCN were required to be placed under the heading “Notice” but the same was not done. The Notice were being put under the heading of “Additional Notice” columns. Issue Whether serving of additional notice under the heading of “Additional Notice” columns would suffice the requirement of service u/s 169 of the income tax act. Held. Delhi High Court has relied upon a decision of Madras High Court East Coast Constructions and Industries Ltd. (W.P. no. 26457/2023) dated 11.09.2023. The GST Authorities had addressed the issue and had re-designed the portal to ensure that ‘View Notices’ tab and ‘View Additional Notices’ tab were placed under one heading. The impugned SCN was issued before the portal was re-designed. High court sets aside the impugned order and the order to pass a fresh Show cause notice after providing an opportunity of being heard to the petitioner. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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