M/S. Sri Balaji Traders vs. The Assistant Commissioner (St)
Held
The High Court held that service of notices and orders via the common portal is a recognized mode under Section 169(1)(d) of the Act. However, considering the practical difficulties faced by assesses, it set aside the assessment order and the appeal rejection, remanding the matter to the 1st respondent for a fresh decision after affording due opportunity, subject to the petitioner depositing 20% of the disputed tax.
Facts
A registered dealer failed to respond to GST notices and an assessment order was passed. Their subsequent appeal was rejected due to a 107-day delay, as the appellate authority lacked power to condone it. The petitioner challenged these, claiming improper service of notices and the order, which were only uploaded on the common portal.
Key Issues
Whether uploading notices and assessment orders on the common portal constitutes valid service under the GST Act, and whether the Court should intervene despite valid service due to practical difficulties faced by taxpayers.
Sections Cited
Section 61, Section 169(1)(b), Section 169(1)(d), Section 161(d)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following order: (Per Hon’ble Sri Justice T.C.D. Sekhar)
The petitioner, a registered dealer under the GST Act, was served with notice in Form GST ASMT-10, under Section 61 of the Act, in relation to the tax period 2023-24. Subsequently, the petitioner was issued intimation notice in Form GST DRC-01A, dated 06.05.2025, and thereafter issued notice in Form GST DRC-01 dated 20.05.2025. The petitioner did not respond to the notices mentioned above. Further, the petitioner was also issued notice dated 20.06.2025, calling upon to attend for personal hearing. Even to this notice, the petitioner did not turn up. I
The judgment continues below.
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