Bambino Agro Industries Ltd & Others Vs State of Uttar Pradesh and another (Allahabad High Court)
Allahabad HC order on what is effective service of orders or communications, actual constructive service of notices, advising urgent need of improvements in GSTN making more user friendly
The Allahabad High Court has entertained a batch of writ tax petitions led by M/s Bambino Agro Industries Ltd challenging GST adjudication orders on the ground that show cause notices and orders were never effectively served, despite being only uploaded on the GSTN common portal.
Key issue: The Court, framed key questions on what amounts to “communication” under Section 107 of the UPGST/CGST Acts and whether mere portal upload can be treated as valid or deemed service under Section 169 read with the Information Technology Act. The petitions point out that limitation for appeal expired before assessees gained knowledge of the orders, leaving them remediless and justifying writ intervention despite the statutory appeal remedy.
Also Read SC Judgment: SC Stays HC Ruling as GST Portal Upload Alone Was Held Insufficient Communication
Courts Observations:
The provisions of Sections 4, 12 and 13 are invokable with reference to ‘despatch’ & ‘receipt’ service attempted through electronic modes but not to actual or constructive service provided under Section 169 of the State/Central Acts, there is no conflict between the two sets of
legislation, one relating to GST laws and the other to IT laws.
