PC World Vs State Tax Officer (Madras High Court)
Madras High Court held that notice and order uploaded on GST portal were not responded due to several technical glitches in the GST portal and e-mechanism was new to the assessee. Accordingly, order set aside with direction to pay 25% of disputed tax.
Facts- The petitioner is a registered dealer of computer, its parts, software and accessories, under the GST Act. There was surprise inspection by the Intelligence Wing of the petitioner’s place of business on 10.01.2023 and 11.01.2023. During the course of inspection, various defects were noticed.
Accordingly, a show cause notice in Form GST DRC-01 dated 28.09.2023 followed by the impugned order dated 31.12.2023 were uploaded in the common portal. It is submitted that neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or RPAD, instead it had been uploaded in the common portal under the tab “Additional Notices/Orders”. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings.
Conclusion- Held that with the introduction of GST, there were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the Government Advocate appearing for the respondent does not have any serious objection.
