GST notice uploaded on GST portal resulted into non-participation of taxpayer: case remanded

Jindal Steel Limited Vs Commissioner (Orissa High Court)

Orissa High Court held that mere uploading of demand-cum-show cause notice in Form GST DRC-01 on GST portal under ‘Additional Notices/Orders’ resulted into non-participation. Hence, the ex-parte order passed thereon is quashed and case is remanded back.

Facts- The petitioner, engaged in manufacture of semi-finished products of iron, non-alloy steel, flat rolled products of iron, non-alloy steel, other alloy steel in ingots or other forms, filed returns in Form GSTR-9 and Form GSTR-9C for the tax p

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