SKM Infraventure Private Limited Vs CT & GST Office (Orissa High Court)
The Orissa High Court considered a writ petition challenging the summary orders dated 5 September 2022 and 10 August 2023 issued in Form GST DRC-07 by the CT and GST authorities, determining tax liability under Section 74 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 for the period from 1 July 2017 to 31 March 2018.
The petitioner contended that the impugned orders had never been served and that it had no knowledge of the notices or orders uploaded on the GST portal, resulting in its non-participation in the proceedings under Section 74. It was argued that the authorities should have adopted other modes of service prescribed under Section 169 in addition to electronic service, particularly after noticing the petitioner’s non-appearance. The petitioner further asserted that it became aware of the demand only when its bank account was attached. It claimed that the demand had been determined on the basis of third-party data without affording an opportunity of hearing, contrary to principles of natural justice. The petitioner also submitted that the limitation prescribed under Section 107 for filing an appeal had expired, depriving it of the statutory remedy, and therefore sought intervention under Article 226 of the Constitution.
