Dept Cannot Be Blamed If Assessee Is Not Diligent In Checking GST Portal For Show Cause Notice: Delhi High Court

The Delhi High Court has made it clear that an assessee cannot claim he was not granted an opportunity of hearing before an adverse order is passed, if he fails to check the GST portal for show cause notice and respond to the same. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Since the Petitioner has not been diligent in checking the portal, no reply to the Sh…