2024 (9) TMI 497 - HC - GST

Violation of principles of natural justice - SCN were required to be placed under the heading of View Notices Orders but the same was not done - HELD THAT - The GST Authorities have addressed the issue and have re-designed the portal to ensure that View Notices tab and View Additional Notices tab are placed adjacent to one another and under one heading - Admittedly the impugned SCN was issued before the portal was redesigned. The impugned order is set aside - Petition allowed.

Summary

The petitioner challenged an order passed under the CGST Act due to improper notice placement. The High Court allowed the petition, set aside the order, and remanded the matter for fresh adjudication. The petitioner can respond to the notice within two weeks. The concerned authority must consider the response and provide a hearing before making a decision.