Sri Veeranjaneya Pulverisers vs. The Deputy Assistant Commissioner

Held

The Court, while acknowledging portal upload as valid service under Section 169, noted that lack of alerts can prejudice taxpayers with inadequate technical abilities. To balance revenue and taxpayer interests, it set aside the assessment orders and remanded the matters for fresh assessment after proper notice. This remand is conditional on the petitioner paying 20% of the disputed tax within six weeks.

Facts

The petitioner challenged assessment orders and subsequent attachment notices, claiming non-receipt of the assessment notices and orders. The department argued that the orders were uploaded to the GST portal, which constitutes valid service under Section 169(1)(d) of the GST Act. The petitioner contended that no alerts were sent, leading to a lack of knowledge about the proceedings.

Key Issues

The key issue was whether uploading assessment orders on the GST portal without sending alerts to the taxpayer constitutes sufficient service, upholding principles of natural justice. The Court examined the balance between statutory compliance and practical difficulties faced by taxpayers.