Messers Sreema Rice Mill Vs Union of India & Ors. (Calcutta High Court)
Summary: In Messers Sreema Rice Mill v. Union of India, the Calcutta High Court ruled that GST proceedings are not invalidated simply because a Show Cause Notice (SCN) and adjudication order were not uploaded on the GST common portal, as long as alternative statutory methods of service, as provided under Section 169 of the Central Goods and Services Tax Act (CGST Act), are followed. The case arose when Messers Sreema Rice Mill argued that the non-uploading of these documents on the common portal denied them the right to appeal. The court noted that the SCN was duly served by speed post and that the petitioner responded and attended a personal hearing. Thus, it concluded that there was substantial compliance with the CGST Act’s notice service requirements. The court further addressed the petitioner’s right to appeal, stating that while the SCN’s non-uploading on the portal did not vitiate the proceedings, the final adjudication order must be uploaded to allow the taxpayer to file an appeal. It directed that the order should be uploaded within seven days, allowing the petitioner three months from the date of the portal upload to file an appeal. This judgment clarifies the importance of digital uploads for appeal rights under GST, while affirming that alternate service methods suffice for initial notices.
