East Coast Constructions and Industries Limited Vs Assistant Commissioner (Madras High Court)
The Hon’ble Madras High Court in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023] allowed the writ petition by setting aside the Impugned Order and remanded back the matter to Appellate Authority thereby holding that, the Petitioner deserves a fair chance as the Petitioner failed to acknowledge the notice issued due to issuance of notice in different option on GST dashboard. The High Court also directed the Revenue Department to address the issues arising out of hosting information in the Menu in the Dashboard for “View Additional Notices and Orders” when already there is another drop Menu for “View Notices and Orders”, which was all along since inception and used for communicating notices in various forms and orders.
Facts:
East Coast Constructions and Industries Ltd. (“the Petitioner”) aggrieved by the Assessment Order dated May 8, 2023, (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) as the Petitioner did not reply to the notices issued vide Form GST DRC-01A and Form GST DRC-01.
Aggrieved by the Impugned Order, the Petitioner filed a writ petition contending that, the Petitioner failed to notice the notices in Form GST DRC-01A and Form GST DRC-01. Earlier, the inception of GST, the notices/communications were hosted in “View Notices and Orders”. However, as of now, the Respondent has started hosting the notices/communications in “View Additional Notices and Orders”.
Issue:
Whether the Order is liable to be set aside due to technical issues in GST Portal?
Held:
The Hon’ble Madras High Court in the case of W.P. No. 26457 of 2023 held as under:
