GST Notice Challenged as it was not Sent by Registered Post, Instead it was Uploaded on GSTN: HC Agrees:

GST Notice Challenged as it was not Sent by Registered Post, Instead it was Uploaded on GSTN: HC Agrees In a GST Matter, it was challenged by the taxpayer that the GST cause notices or the impugned order of assessment were served by tendering to the petitioner or by registered post, instead, they were uploaded in the common portal. The impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner and should be set aside by the Court.

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Facts of Case: The learned counsel for the petitioner submitted that an intimation notice in Form DRC-01A dated 25.09.2023, followed by a show cause notice in Form DRC-01 dated 30.09.2023, were issued to the petitioner through the GST common portal. Thereafter, the personal hearing opportunity was also granted to the petitioner. However, the petitioner had neither filed its reply nor availed of the opportunity of a personal hearing. Hence, the impugned order came to be passed by the respondent, confirming the proposals contained in the show cause notice. Petitioner unaware of the proceedings: The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings.

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Petitioner willing to pay 25% of the disputed tax: It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. Opinion of Court: Merely Uploading GST Notice, on GST Portal not a Sufficient Service Sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities.

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Passing Exparte-Order, Paves Way for Multiplicity of Litigations Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well. GST Officer Should Explore Other Modes of Serving GST Notice, Preferably RPAD When there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act. With these observations, impugned notices and assessment orders were set aside by the Court.