S. P. Forms Vs Deputy State Tax Officer (Madras High Court)
Madras High Court held that sending notice by uploading in GST portal is sufficient service, however, if there is no response inspite of repeated reminders, officer should explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act.
Facts- This writ petition has been filed challenging the impugned order dated 27.08.2024 passed by the respondent. It is mainly contested that all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner’s Accountant had failed to view the portal, they were not aware of the said notices, due to which, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner.
Conclusion- Held that no doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well.
