Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.

The bench of Justice Vibhu Bakhru and Justice Sachin Datta, while remanding the matter to the authority to adjudicate the Show Cause Notice afresh, observed that the GST Authorities had addressed the issue and had re-designed the portal to ensure that the 'View Notices' tab and the 'View Additional Notices' tab were placed under one heading. The Show Cause Notice was issued before the portal was redesigned.

The petitioner/assessee has filed the petition challenging an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 pursuant to the show cause notice.

The petitioner claimed that the show cause notice was not received, and therefore she neither filed a reply nor appeared before the concerned authorities. The SCN was uploaded on the portal in the category of 'Additional Notices', which the petitioner claims was not easily accessible.

The assessee contended that the show cause notices were required to be placed under the heading 'Notices' but the same was not done.

The department contended that, in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading a notice on the portal is sufficient compliance with regard to intimation to the taxpayer.

The court noted that communications are placed under the headings “View Notices and Orders” and “View Additional Notices and Orders." As per the petitioner, the menu “View Additional Notices and Orders” was under the heading “User Services” and not under the heading “View Notices and Orders.”.

The court, while allowing the petition, remanded the matter to the concerned authority to adjudicate the SCN afresh. The petitioner is at liberty to file a response to the impugned Show Cause Notice within a period of two weeks.

Counsel For Petitioner: Sumit K. Batra

Counsel For Respondent: Avishkar Singhvi

Case Title: Kamla Vohra Versus Sales Tax Officer

Citation: 2024 LiveLaw (Del) 779

Case No.: W.P.(C) 9261/2024 & CM APPL. 37933/2024 (Stay)

Click Here To Read The Order