Mohana Constructions Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court has addressed the validity of serving notices through the GST portal, ruling that firms registered under the GST Act cannot claim ignorance of procedures or provisions. This decision came in the case of Mohana Constructions vs. Deputy State Tax Officer, where the petitioner challenged an adverse order passed after they failed to respond to multiple notices.
The petitioner contended that the notices, served via the GST portal, were not personally received, leading to an ex parte order. However, the court found that since the petitioner was a registered firm, it was presumed to be aware of the procedural requirements and the mechanism for receiving official communication through the online portal.
While the court acknowledged the petitioner may have a case to argue, it conditionally quashed the impugned order. The petitioner was directed to deposit 25% of the disputed tax amount within 30 days. The court specified that the original adverse order would be considered an addendum to the Show Cause Notice from May 16, 2024.
This conditional relief is consistent with the court’s established stance on similar matters. Failure to comply with the deposit stipulation within the specified timeframe would result in the writ petition being dismissed and the respondent free to recover the tax as per the original order. If the petitioner complies, a fresh order will be passed on the merits of the case within three months. This judgment affirms the sufficiency of GST portal communication for registered taxpayers.
