HC demands physical copy of SCN until technical problems are resolved

Case Details: Pushpam Reality v. State Tax Officer - [2022] 136 taxmann.com 195 (Madras)

Judiciary and Counsel Details

• • C. Saravanan, J.
  • Adithya Reddy for the Petitioner. 
  • Ms. Amirta Poonkodi Dinakaran for the Respondent.

Facts of the Case

The petitioner challenged the assessment orders and recovery proceedings issued consequent to the assessment orders on the ground that these impugned assessments orders were passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It was also submitted that the impugned orders were passed in violation of principles of natural justice.

High Court Held

The Honorable High Court observed that the web portal maintained by GSTN has faced problems on several occasions and steps were taken for correcting the technical glitches. Even as on date, there are problems arising out of inter communication between the State GST and Central GST and the web portal which has to be resolved. Therefore, department can continue the service of notice through registered post or speed post or courier with acknowledgment to the petitioners at their last known place of business or residence and upload the same on the web portal till all technical problems are resolved. The Court also held that impugned assessment orders were set aside and directed petitioner to file a reply to the Show Cause Notices.