Assessment Order Downloaded From Common Portal Amounts To A Valid Service: Kerala High Court
Mariya Paliwala
15 July 2024 2:15 PM GMT
The Kerala High Court has held that the assessment order downloaded from the common portal amounts to a valid service.
The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has upheld the decision of the Single Bench in which it was held that the petitioner had downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving the assessment order from the portal was a predicament that the appellant found himself in because of his own latches.
The appellant/assessee was a dealer under the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 and Rules. The assessee approached the writ court, challenging the assessment order.
The appellant contended that the assessment order was communicated to the appellant through the portal that was notified by the government for purposes in accordance with Section 146 of the CGST Act. Hence, he was not aware of the order since he had accessed the portal belatedly. The government had not notified the portal for the purposes of uploading orders, notices, etc. Therefore, the portal could be used only for the specific purposes mentioned in Section 146 of the Income Tax Act.
The learned single judge who considered the matter found that belatedly, the petitioner had downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving the assessment order from the portal was a predicament that the appellant found himself in because of his own latches. The Single Judge, therefore, relegated the appellant to his alternate remedy of filing an appeal in terms of Section 107 of the GST Act. The written petition was dismissed.
The assessee contended that the notification of the portal in terms of Section 146 was only for the purposes of facilitating registration, payment of tax, furnishing of returns, computation, and settlement of integrated tax, electronic waybill, and for carrying out such other functions as may be prescribed. As much as the uploading of orders is not a purpose specifically mentioned in Section 146, the common portal cannot be used for purposes like communication of notices, orders, etc.
As per Section 169 of the Income Tax Act, any decision, order, summons, notice, or other communication under the Act or Rules may be served on the assessee, inter alia, by making it available on the common portal.
The court held that the statutory provision has to be read along with the provisions of Section 146, and when so read, it would mean that once a common portal is notified for the purposes of the Act, then any of the actions such as registration, payment of tax, furnishing of returns, etc., as well as the communication of notices, orders, etc., as provided for under the statute, can be effected through the notified portal.
The court noted that the notification amends the earlier notification issued under Section 146 of the CGST Act so as to make it abundantly clear that the notification of the common portal can also be for all functions provided under the CGST Rules, 2017. The amendment has also been given retrospective effect as of June 22, 2017.
The court, while dismissing the Writ Appeal, upheld the decision of the Single Bench.
Counsel For Petitioner: Bobby John
Counsel For Respondent: Thomas Mathew Nellimoottil
Case Title: Sunil Kumar K Versus The State Tax Officer-I, Kottarakkara
Case No.: WA NO. 938 OF 2024
