Non-response due to technical glitches in GST portal accepted: Madras HC

PC World Vs State Tax Officer (Madras High Court)

Madras High Court held that notice and order uploaded on GST portal were not responded due to several technical glitches in the GST portal and e-mechanism was new to the assessee. Accordingly, order set aside with direction to pay 25% of disputed tax.

Facts- The petitioner is a registered dealer of computer, its parts, software and accessories, under the GST Act. There was surprise inspection by the Intelligence Wing of the petitioner’s place of business on 10.01.2023 and 11.01.2023. During the course o

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