Ace Cardiopathy Solutions Private Limited Vs Union of India And Ors. (Delhi High Court)
In a significant ruling, the Delhi High Court addressed the procedural issues surrounding the visibility and accessibility of GST notices on the government portal in the case of Ace Cardiopathy Solutions Pvt Ltd Vs Union of India and Ors. The petitioner challenged an order dated March 13, 2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), which raised a demand against them. The core issue revolved around the petitioner’s inability to access and respond to a Show Cause Notice due to its misplacement under the ‘Additional Notices’ category on the GST portal. This article delves into the details of the case, the court’s analysis, and its implications for GST compliance.
Detailed Analysis
1. Background and Petitioner’s Argument: The petitioner, Ace Cardiopathy Solutions Pvt Ltd, contested the order dated March 13, 2024, claiming they never received the Show Cause Notice issued on December 8, 2023. The petitioner argued that the notice was uploaded under ‘Additional Notices,’ a less accessible category on the GST portal, which led to them missing it. Consequently, they were unable to respond, resulting in the demand order.
2. Respondent’s Standpoint: The respondent contended that under Section 169 of the CGST Act, uploading the notice on the portal constitutes sufficient compliance for notifying the taxpayer. This provision was cited to argue that the petitioner was duly notified as per legal requirements.
3. Court’s Evaluation: The Delhi High Court referred to precedents from the Madras High Court, specifically cases that addressed similar issues of GST notice placement on the portal:
