Introduction
GST show cause notice validity just got a crucial update. In a significant ruling, the Delhi High Court held that uploading a Show Cause Notice (SCN) only under the ‘Additional Notices and Orders’ tab on the GST portal is not proper service under the law. This decision affects lakhs of taxpayers and reassesses how notices should be served.
What Was the Case About?
- The petitioner was issued an SCN under Section 73 of the CGST Act.
- However, the notice was not sent via email or SMS and was only uploaded on the ‘Additional Notices and Orders’ tab.
- The taxpayer didn’t notice the SCN and hence didn’t respond — leading to an ex-parte order.
Delhi HC Verdict: Key Takeaways
- Merely uploading an SCN on the portal doesn’t fulfill Section 169(1) service requirements.
- Proper service must involve email, SMS, or physical modes, as per CGST Rules.
- The court called this a violation of natural justice, quashing the order.
⚖️ Legal Reference: Section 169 of CGST Act
| Mode of Service Allowed | Mentioned in Sec. 169(1)? |
|---|---|
| ✅ Yes | |
| SMS | ✅ Yes |
| GST Portal Upload Only | ❌ Not standalone |
| By Hand/Registered Post | ✅ Yes |
Delhi HC reaffirmed that service via portal upload without other modes is incomplete and not legally tenable.
💡 Expert View: Practical Implication for Taxpayers
“If you miss an SCN due to portal-only upload, you now have solid legal backing to challenge the order. But don’t ignore your dashboard—courts may not excuse repeated inaction.” — CA Nithya Menon, GST Consultant
✅ What You Should Do Now
- Check all GST tabs regularly, including ‘Additional Notices and Orders’.
- Ensure contact details (email/SMS) are updated on the GST portal.
- Respond promptly even if a notice appears informally.
- Consult a tax expert if you suspect improper service of notices.
📌 Summary for Google Snippet
Delhi HC ruled GST SCNs uploaded only on ‘Additional Notices’ tab aren’t valid. Email/SMS service is mandatory.
❓FAQs
Q1: What is the ‘Additional Notices and Orders’ tab?
This tab shows system-generated notices, but it is not a valid standalone service mode under law.
Q2: What if I miss an SCN due to this issue?
You can challenge it legally based on the Delhi HC ruling.
Q3: Is this applicable across India?
While a Delhi HC decision isn’t binding nationwide, it holds persuasive value and aligns with natural justice.
🔚 Closing CTA
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