Shri Subhash Parasram Electronic Park PVT. LTD. vs. Sales Tax Officer Class Ii/Avato, Ward 63, Zone 6, Delhi & Anr.

Facts

The petitioner, Shri Subhash Parasram Electronic Park Pvt. Ltd., filed a writ petition challenging an order dated 28.12.2023, passed under Section 73 of the CGST Act, 2017. This order was based on a show cause notice (SCN) dated 26.09.2023. The petitioner contended that the impugned SCN was uploaded on the GST portal under the category 'View Additional Notices & Orders', making it not easily accessible. They argued that such notices should have been placed under the 'View Notices & Orders' heading for proper intimation. The respondents are the Sales Tax Officer Class II/AVATO, Ward 63, Zone 6, Delhi, and another authority.

Held

The Court held that uploading a notice under the heading 'Additional Notices' is not sufficient service in terms of Section 169 of the CGST Act, 2017. The Court referred to its earlier decision in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors. and a Madras High Court judgment in M/s East Coast Constructions and Industries Ltd. v. Assistant Commissioner (ST). The reasoning was that the placement of notices under two separate headings, especially when 'Additional Notices' was not under the primary 'View Notices and Orders' heading, created ambiguity and hindered accessibility. Although the GST authorities subsequently redesigned the portal to place these tabs adjacent to each other, the impugned SCN was issued before this redesign. Consequently, the Court allowed the petition, set aside the impugned order, and remanded the matter to the concerned authority for fresh adjudication after considering the petitioner's response and affording an opportunity to be heard. The petitioner was granted two weeks to file their response.

Key Issues

1. Whether uploading a show cause notice under the heading 'View Additional Notices & Orders' on the GST portal constitutes sufficient service in terms of Section 169 of the CGST Act, 2017, for proper intimation to the taxpayer? The petitioner argued that the placement of the SCN under 'View Additional Notices & Orders' was not easily accessible and that it should have been under the 'View Notices & Orders' heading. They relied on the principle that proper intimation is crucial for a taxpayer to respond. The respondents contended that uploading the notice on the portal is sufficient compliance with Section 169 of the CGST Act, 2017.