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.
