St. Xavier’s College Calcutta Alumni Association Vs. Deputy Commissioner of Revenue, CGST and Others (Calcutta High Court)
Calcutta High Court recently adjudicated the case of St. Xavier’s College Calcutta Alumni Association Vs Deputy Commissioner of Revenue CGST and Ors, addressing the procedural irregularities in GST notice communication. The petitioner, a charitable institution comprising alumni of St. Xavier’s College, Kolkata, challenged an intimation of liability dated May 18, 2023, a Show Cause Notice dated June 9, 2023, and an order dated July 12, 2023. These documents, issued under Section 73 of the GST Act, were uploaded to the GST portal under the “Additional Notices and Orders” tab but were not communicated through conventional channels. The petitioner argued that such non-standardized communication deprived them of a proper opportunity to respond, prompting their plea for quashing the aforementioned documents.
The Court observed that while the GST portal provides various modes for issuing notices, reliance solely on the “Additional Notices and Orders” tab without proper communication violated procedural norms. Consequently, the Court set aside the notices and orders, emphasizing the need for compliance with due process in future communications. However, it granted the authorities liberty to reinitiate proceedings against the petitioner, provided the requisite legal procedures are followed. This ruling underscores the importance of procedural fairness and effective communication in administrative processes under GST law.
