GST Department Cannot be Faulted if Petitioner was not Diligent in Checking GST Notice on GSTN Portal

The Petitioner is a proprietorship firm having its principal place of business at B-32/1, Wazirpur Industrial Area, Delhi, New Delhi-110058 and registered vide GSTIN 07AAFPG5092B1Z2. The Petitioner is engaged in the business of Trading and manufacturing of plastic components, nut bolts etc.

The case of the Petitioner is that the Show Cause Notice was issued by the Respondent in the ‘additional notices and orders’ tab instead of the ‘notices and orders’ tab, and thus is not a proper mode of service.

The Court noticed that the Show Cause Notice is dated 26th December 2023 and the change in the portal was on 16th January, 2024, however, Ms. Gupta points out that a reminder notice dated 9th February 2024 was given in this matter. Even then no reply has been filed by the Petitioner.

Ld. Counsel for the Petitioner submits that the accountant of the Petitioner was not accessing the portal as it was not working at that time, and, therefore, the reply could not be filed.

The total demand in this case is to the tune of Rs. 9,21,326, and the tax amount due is to the tune of Rs. 4,52,956/-.

As per the court, the Petitioner has not been diligent in checking the portal, and no reply to the Show Cause Notice has been filed by the Petitioner. Thus, the department cannot be blamed.

However, in the facts and circumstances of this case, the Petitioner is permitted to file an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017, along with the pre-deposit on the tax amount in terms of the said provision.

If the said appeal is filed within the 30 days, it shall be adjudicated on the merits and not be dismissed on the ground of limitation.