Mr. Sahulhameed Vs Commercial Tax Officer (Madras High Court)
Facts of the case
The GST department uploaded notices, including orders, on the web portal of the registered person without using any alternative modes of communication such as email, post, or SMS.
Whereas the petitioner had engaged a practitioner for filing monthly returns. The portal contained the email ID and mobile number of the practitioner, but the practitioner did not communicate the messages to the petitioner.
Issue:
Uploading of Notices in the portal without any other modes of communication as specified in the Act is violation of principle of natural justice?
Legal Background:
Let us understand Legal provision behind the issue of notices and mode of serving it as specified u/s 169 of SGST Act,2017
Section 169: Service of Notice under GST in certain circumstances
A. Modes of Service: Any decision, Notices, orders, or summon, communications under GST can be served by any of the following methods:
1. Direct Delivery: To the addressee, manager, authorized representative, advocate, tax practitioner, employee, or adult family member; or
2. Registered/Speed Post or Courier: Sent to the last known business or residential address with acknowledgment due; or
3. E-mail: To the registered or updated e-mail address (GSTN); or
4. Common Portal: Available on the GST common portal; or
5. Newspaper Publication: In a local newspaper where the person last resided or worked; or
6. Affixing Notices:
