PHC: Judgment on Additional Notice and Order
Whether uploading a notice or order-in-original in the ‘View Additional Notices and Orders’ tab on the GST Common Portal constitutes valid service ..
Tag: view additional notices and order
Uploading of SCN under ‘Additional Notices’ tab without effective service vitiates proper service and adjudication proceedings
The Hon’ble Delhi High Court in the case of NHD Motors held that mere uploading of a SCN under the ‘Additional Notices’ tab on the GST portal, without ensuring effective service and opportunity of hearing, is improper and the demand order was liable to be set aside.
Uploading Orders Under ‘Additional Notices and Orders’ Tab is Not Proper Service
The Hon’ble Calcutta High Court in the case of Ramkrishna Banerjee held that uploading notices and orders on the GST portal under the “Additional Notices and Orders” tab cannot be construed as proper service and violation of the mandatory hearing requirement under Section 75(4) of the GST Act renders the adjudication order susceptible to challenge.
Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice
The Hon’ble Delhi High Court in the case of Kurlon Retail Limited held that where a show cause notice and reminders are only uploaded on the “Additional Notices & Orders” tab of the GST portal, without proper notice or opportunity of hearing, the resulting ex-parte adjudication order violates principles of natural justice and must be set aside…
Challenges faced by the Taxpayers to view the Notice and orders at GST Portal
CA Arpit Haldia highlights the treasure hunt which a taxpayer is required to make to search for the hidden Notices or replies to the Notice following the series of clues
SCN and Order uploaded under Heading “View Additional Notices and Orders” not proper service
The Hon’ble Delhi High Court in the case of Bablu Rana allowed the writ petition and set aside the Impugned Order wherein the SCN issued was uploaded under the Heading “View Additional Notices and Orders” stating that the same would not be considered as proper service of the notice.
Whether uploading SCN under ‘Additional Notices’ tab on the GSTN constitute sufficient intimation to the taxpayer?
The Honorable Delhi High Court in the case of Anhad Impex held that merely uploading a Show Cause Notice under the category “Additional Notices” instead of “Notices” on the GST Portal does not constitute sufficient intimation to the taxpayer. Consequently, the subsequent demand order passed without giving the Petitioner a proper opportunity to respond to SCN was set aside, and the Court directed that SCN be re-adjudicated after affording a proper opportunity of hearing to the Petitioner.
GST DAILY – 212
HC set aside demand order since SCN was uploaded under category “Additional Notices” instead of “Notices”
Merely uploading SCN under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer
The Hon’ble Delhi High Court in the case of Anhad Impex held that merely uploading a “SCN” under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer. Consequently, the subsequent demand order passed without giving the Petitioner a proper opportunity to respond to SCN was set aside..
‘Notices and Orders’ and ‘Additional Notices and Order’ within single window
The GST Portal has brought the “Notices and Orders” with “Additional Notices and Orders” within a single window. It is a significant improvement in user experience. This aims to simplify access to crucial information without navigating to two different places…