Mere repeated uploading GST Notice on GST Portal Without Ensuring Their Receipt Not Effective Service: HC

The learned counsel appearing for the petitioner submitted that the GST Department uploaded the show cause notice 04.01.2024 in the GST portal which could not be noticed by the petitioner and due to which, he failed to file the reply within the time, which led to the passing of the impugned order dated 18.03.2024 by the respondent, confirming the notice.

It is submitted by the learned counsel for the petitioner that the petitioner is ready and willing to deposit 25% of the disputed tax, in the event, this Court deems it fit to set aside the impugned order and remand it to the Authority for fresh consideration.

High Court:

Assuming that sending notices by uploading in the portal is sufficient service, when the Officer who was sending the repeated reminders received no response from the petitioner, he ought to have applied his/her mind and explored diligently the possibility of sending notices by other modes prescribed in Section 169 of the GST Act.

Mere uploading notice repeatedly without ensuring their receipt by the petitioner cannot be considered as effective service. Such mechanical compliance does not serve any useful purpose and the same will only lead to multiplicity of litigations, wasting not only the time of the Officer concerned, but also the precious time of the Appellate Authority / Tribunal and this Court as well.

The Court is of the view that the impugned assessment order passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notices, is illegal and unsustainable.