Sponsored
    Follow Us:
Sponsored

The Hon’ble Delhi High Court in the case of Bablu Rana v. Proper Officer, SGST [W.P. (C) No. 9394 of 2024 dated July 11, 2024] allowed the writ petition and set aside the Impugned Order wherein the SCN issued was uploaded under the Heading “View Additional Notices and Orders” stating that the same would not be considered as proper service of the notice.

Facts:

Bablu Rana (“the Petitioner”) filed a writ petition against order dated December 18, 2023 (“the Impugned Order”) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) pursuant to the show cause notice dated September 22, 2023 (“the Impugned SCN”). The writ petition was filed on the ground that the impugned SCN was uploaded on the portal in the category of ‘Additional Notices and Orders’ which the petitioner claims were not easily accessible. It is contended that the show cause notices were required to be placed under the heading of ‘View Notices and Orders’ but the same was not done.

SCN & Order uploaded under Heading “View Additional Notices & Orders” not proper service

Issue:

Whether uploading of SCN on the portal in the category of ‘Additional Notices and Orders’ is proper service of notice?

Held:

The Hon’ble Delhi High Court in the case of W.P. (C) NO. 9394 OF 2024 held as under:

“4. Learned counsel for respondent submits that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the portal  is sufficient compliance with regard to intimation to the taxpayer.

5. We are unable to accept the contention of the learned counsel, reference may be had to the judgment of the High Court of Madras in W.P. No. 26457/2023, titled M/s East Coast Constructions and Industries Ltd. v. Assistant Commissioner (ST) dated 11-9-2023, wherein the High Court of  Madras has noticed that communications are placed under the heading of  “View Notices and Orders” and “View Additional Notices and Orders”. The Madras High Court had directed the respondents to address the issue arising out of posting of information under two separate headings. As per the  petitioner, the Menu “View Additional Notices and Orders” were under the  heading of “User Services” and not under the heading “View Notices and Orders”.

  • Noted that, the Department has addressed the said issue by redesigning the portal to ensure that the ‘View Notices’ tab and ‘View Additional Notices’ tab are placed under one heading.
  • Opined that, the Impugned SCN was issued before such changes were made.
  • Held that, the writ petition is allowed and the Impugned Order is set aside.

Relevant Provision:

Section 169 of the CGST Act

Section 169: Service of notice in certain circumstances.

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-

(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or

(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or

(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or

(d) by making it available on the common portal; or

(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or

(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.

**********

(Author can be reached at info@a2ztaxcorp.com)

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728