Case Law Details
Sabari Infra Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: In a recent judgment, the Madras High Court has quashed GST assessment orders for the Assessment Years 2017-2018 to 2021-2022. The primary reason behind this decision was a flaw in the complex web portal design, which resulted in the petitioner missing crucial notices issued by the GST tax authorities. This article provides a detailed analysis of the case and its implications.
Detailed Analysis: The petitioner in this case challenged the validity of orders dated 29.04.2023, issued by the respondent for the mentioned assessment years. The crux of the matter revolved around the placement of notices within the GST web portal. The petitioner contended that the notices, which preceded the impugned orders, were hosted in the Dashboard meant for ‘Additional Notices and Orders’ instead of the Dashboard designated for ‘View Notices and Orders’.
The petitioner’s argument was based on the instructions provided on the GST portal, which clearly outlined the steps to view or download notices and demand orders. According to these instructions, notices and orders should be accessible through the path: “Access the gst.gov.in URL, Login to the GST Portal, and click on Services > User Services > View Notices and Orders.”
However, due to the web portal’s intricate architecture, the notices were placed in the wrong section, leading to the petitioner’s failure to notice and respond to the Show Cause Notice. As a result, the impugned orders were passed on 29.04.2023, creating a situation where the principles of natural justice were called into question.
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