Singh Construction And Co. Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
Madhya Pradesh High Court has set aside demand orders and appellate orders against Singh Construction And Co., ruling that the Goods and Services Tax (GST) show cause notices (SCN) were not properly communicated to the assessee. The court found that the SCNs were uploaded under the “Additional Notices” tab on the GST portal, leading to the petitioner’s unawareness of the proceedings.
The petitioner had challenged three orders, all dated July 14, 2023, for tax periods 2018-19, 2019-20, and 2021-22, which created demand against them under Section 73 of the Central Goods and Services Tax Act, 2017. Additionally, three appeal orders, all dated December 2, 2024, were impugned, as the Appellate Authority had dismissed the appeals solely on grounds of being filed beyond the prescribed time limit under Section 107 of the Act.
Counsel for Singh Construction And Co. argued that the company was unaware of the initial proceedings and subsequent orders because the SCNs were exclusively uploaded under the “Additional Notices” category on the GST portal. No other mode of communication was used to inform the petitioner. This lack of proper notification, it was contended, prevented the company from responding to the SCNs or filing timely appeals.
