GST DAILY – 399 : Order set aside as it was uploaded on portal but not served by registered post, preventing the assessee from participating in proceedings: HC

Order set aside as it was uploaded on portal but not served by registered post, preventing the assessee from participating in proceedings: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF

Maya Electric Co. V/s Deputy Commissioner (ST), Chennai, decided on 11-11-2024

 👉 Issue:-

✔️ Is it sufficient way of communication of SCN uploaded on common portal?

👉 The Hon’ble High Court Judgement:-

✔️ Where impugned order was passed after issuance of SCN alleging mismatch in GSTR-3B and GSTR 2A/GSTR-2B returns, since SCN as well as impugned order was not served to assessee by tendering to assessee or by registered post, instead same was uploaded on common portal, which assesssee was unable to access to participate in adjudication proceeding, impugned order was to be set aside and matter was to be remanded.

Section 16, read with section 73, of Central Goods and Services Tax Act, 2017