SCN Uploaded On 'Additional Notices' Tab Of GST Portal Not Proper: Delhi High Court

The Delhi High Court has made it clear that uploading of show cause notice by the GST department under the 'additional notices' tab on its portal is not proper as the assessee may miss it.

The decision is a contrast to a coordinate bench decision rendered in July last year, holding that uploading of notices under the heading 'additional notices' amounts to sufficient service.

A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held,

“the notice if uploaded on the additional notices tab of the portal, the same would not be proper in as much as the party would not have even acquired knowledge of the same.”

It thus set aside the appeal preferred by an assessee against the final order passed by the Department pursuant to the SCN uploaded on the additional notices.

Petitioner claimed that the SCN was not in its knowledge as it was uploaded under 'additional tabs' section and hence, no reply was filed. The impugned order thus came to be passed without hearing the Petitioner and without any opportunity of filing the reply.

The Petitioner then approached the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 which however, dismissed the appeal on grounds of limitation.

The High Court condoned the delay and directed the Appellate Authority to adjudicate the appeal on merits.

Significant to note that in similar circumstances, the Allahabad High Court has also held that an assessee is entitled to fresh notice if initial notice is missed due to being uploaded under 'additional notices' tab by the GST Department.

The Kerala High Court also recently faced a case where the SCN came to the knowledge of the assessee much later, as it was uploaded in the tab for 'Additional Notices and Orders' and not that provided for 'Notices and Orders' in the portal.

The High Court held that since the lack of knowledge in this case was attributable to the default of the GST Department, the same would amount to a negation of the principles of natural justice.

Appearance: Mr. Prem Kandpal, Ms. Shruti Garg & Mr. Chetan Kumar Shukla, Advs for Petitioner; Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. Mr. Sumit K. Batra, Adv for Respondent

Case title: M/S Gmt Garments v. Union Of India & Ors.

Case no.: W.P.(C) 5304/2025