Uploading of SCN under ‘Additional Notices’ tab without effective service vitiates proper service and adjudication proceedings

Last updated: 24 June 2026

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Quick Summary

The Delhi High Court has ruled that simply uploading a Show Cause Notice (SCN) to the 'Additional Notices' tab on the GST portal, without ensuring the taxpayer can actually access and see it, is not proper service. In this case, NHD Motors was unaware of the SCN due to its inaccessible location on the portal, preventing them from filing a reply. The court found this violated principles of natural justice and set aside the demand order, remanding the case for proper hearing.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of NHD Motors v. The Government of NCT of Delhi &Anr [W.P.(C) 17505/2025, order dated April 15, 2026] held that mere uploading of a Show Cause Notice (SCN) under the 'Additional Notices' tab on the GST portal, without ensuring effective service and opportunity of hearing, is improper and the demand order was liable to be set aside.

Citation :
W.P.(C) 17505/2025, order dated April 15, 2026

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Attached File : 671907_6019_nhd_motors.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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