Khyati Construction Company Principal Place Looshan Ka Bagicha Cantt Road Guna Madhya Pradesh 473001 vs. The State Of Madhya Pradesh
Held
The Court held that the impugned orders dated 22.11.2022 were not sustainable. Following the law laid down by the Delhi High Court in Anhad Impex and the coordinate bench of this Court in Agrawal Wheels Pvt. Ltd., the Court found that the non-receipt of actual knowledge of the notice rendered the order unsustainable. The reasoning was that the notice being available only in a specific portal section, without actual intimation, amounts to a failure in proper service. The ratio is that a GST order passed without the assessee having actual knowledge of the notice, due to its placement in a less accessible portal section, is liable to be quashed. The Court quashed the impugned orders and remitted the matter to the authority for passing a fresh order after affording the petitioner an opportunity of a personal hearing.
Facts
The petitioner, Khyati Construction Company, challenged a show cause notice and a final order passed under Section 73 of the GST Act. The petitioner contended that they did not receive the notice as it was displayed under the 'View Additional Notice and Orders' section on the portal, thus not coming to their knowledge. The impugned order was passed by the revenue authorities. The amount in dispute is not specified. This is a writ petition filed before the High Court.
Key Issues
1. Whether the impugned order passed under Section 73 of the GST Act is sustainable when the notice was not effectively served upon the petitioner, being available only under the 'View Additional Notice and Orders' section on the GST portal? (Question of law). The petitioner argued that the notice did not come to their knowledge, rendering the subsequent order unsustainable. The revenue's arguments are not recorded in the judgment. The petitioner relied on the Delhi High Court's decision in Anhad Impex vs. Assistant Commissioner and this Court's decision in Agrawal Wheels Pvt. Ltd. vs. State of M.P.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Pushpendra Yadav The petitioner has filed this present petition challenging the show cause notice as well as the final order passed under Section 73 of the GST Act, inter alia, on the ground that the notice sent by the Department did not come to their knowledge because they were shown in the portal under the heading of View Additional Notice and Orders.
A similar issue came up for consideration before the Delhi High Court in W.P. (C) No. 2356 of 2024 and CM APPL. Nos. 9755–56 of 2024 (Anhad Impex, through its Partner and another vs. Assistant Commissioner, Ward-16, Zone-2, Delhi and others), decided on 16.02.2024, and also before 1 WP-3439-2026 NEUTRAL CITATION NO. 20
The judgment continues below.
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