The technical architecture of the GST Portal is quite complex, and no one can deny this.
As we are all aware, that Show Cause Notices have been issued in the last week of September for FY 2017-18.
But where will these Notices land?
This question is not funny.
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In GST Portal, Notices are uploaded in two tabs:
1) 'View Notices and Orders'
2) 'Additional Notices and Orders'
In my humble opinion, as these are ASMT-10 or DRC-01 they should be uploaded in Option-1 'View Notices and Orders'.
The Honourable Madras High Court in the case of Sabari Infra Pvt. Ltd. vs Assistant Commissioner (ST) (31-Jul-2023) has held that Notices U/s 74 should be visible in 'View Notices and Orders' and not in Additional Notices and Orders'.