Singh Construction And Co. vs. The State Of Madhya Pradesh
Held
The Court held that the petitioner had made out a case that they missed the receipt of the show cause notice due to its upload under the 'Additional Notices' tab, which prevented them from responding. The impugned orders noted that no reply was filed by the petitioner. Consequently, the Court found that the petitioner should be granted one opportunity to respond to the show cause notice. The Court set aside the impugned orders dated 14.07.2023 and the appeal orders dated 02.12.2024. The respondents were directed to open the portal for the petitioner to file a response to the show cause notices (Form GST DRC-01) within two weeks. Thereafter, the Proper Officer is to re-adjudicate the show cause notices after providing an opportunity of personal hearing and passing fresh speaking orders within the period prescribed under Section 75(3) of the Act. The Court clarified that it had not considered the merits of the contentions of either party.
Facts
The petitioner, Singh Construction and Co., challenged three orders dated 14.07.2023, which created tax demands for the periods 2018-19, 2019-20, and 2021-22. The petitioner also challenged three appeal orders dated 02.12.2024, which dismissed their appeals solely on the grounds of being filed beyond the prescribed time limit. The orders were passed under Section 73 and Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner contended that they were unaware of the show cause notices as they were uploaded on the GST portal under the category of 'Additional Notices' and not communicated through other modes, leading to their inability to respond within the stipulated time.
Key Issues
1. Whether the uploading of show cause notices under the 'Additional Notices' tab on the GST portal, rather than the 'View Notices and Orders' tab, constitutes valid service of notice, thereby adhering to the principles of natural justice, in light of Section 73 of the Central Goods and Services Tax Act, 2017? Petitioner's Arguments: The petitioner argued that they were unaware of the show cause notices because they were uploaded under the 'Additional Notices' category on the GST portal, which they did not regularly monitor. They relied on judgments from the Madras High Court (East Coast Constructions and Industries Ltd. v. Assistant Commissioner (ST), Sabari Infra (P.) Ltd. v. Asstt. Commissioner (ST)) and the Delhi High Court (Umang Realtech (P.) Ltd v. Union of India, Anhad Impex and another Vs. Assistance Commissioner) which highlighted similar issues with the GST portal's architecture and held that such placement led to insufficiency of service and violation of natural justice principles. Revenue's Arguments: The judgment records no specific arguments from the revenue or State regarding the placement of notices on the portal.
Sections Cited
Section 73, Section 107, Section 75(3)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Sanjeev Sachdeva Petitioner impugns three orders all dated 14.07.2023 for the tax period 2018-19, 2019-20 and 2021-22 whereby demand has been created against the petitioner. Petitioner also impugns three appeal orders all dated 02.12.2024, whereby the Appellate Authority has dismissed the appeals solely on the ground that the same have been filed beyond time. The orders have been passed under Section 73 and 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, the petition is taken up for final disposal.
Learned counsel for petitioner submits that the Petitioner was 1 WP-11483-2025 Signed b
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.