In a recent landmark decision by Delhi High Court, the resolution of a communication placement dispute was addressed, benefiting parties like M/s East Coast Constructions and Industries Ltd. and the Assistant Commissioner (ST). The judgment aimed at streamlining the accessibility of crucial notices and orders on the portal. This development marks a significant step towards ensuring transparency and fair proceedings in legal matters.
Arguments
- Learned counsel for the petitioner argued that the Show Cause Notice was uploaded in the category of ‘Additional Notices’ which made it less accessible to the petitioner.
- The petitioner requested for an opportunity to respond to the Show Cause Notice and a chance for a personal hearing.
- The Madras High Court had issued directions to address the issue of posting information under two separate headings.
- The petitioner claimed they did not receive the Show Cause Notice dated 08.12.2023.
- The respondent contended that uploading the notice on the portal fulfills the requirement of intimation to the taxpayer.
- The judgment of the High Court of Madras in W.P. No.26457/2023, titled M/s East Coast Constructions and Industries Ltd. vs Assistant Commissioner (ST) dated 11.09.2023, was referenced, highlighting the placement of communications under two specific headings.
- The learned counsel for the petitioner pointed out the manual copy provided by the respondent in the web portal.
- The manual copy included instructions on how to view or download notices and demand orders issued by GST tax authorities.
- The counsel highlighted the steps to be followed for viewing or downloading these notices and demand orders.
Analysis
- The impugned orders are under challenge because the notices preceding them were located in the petitioner’s Dashboard under ‘Additional Notices and Orders’ instead of ‘View Notices and Orders’.
- This issue was pointed out in a previous Madras High Court judgment in W.P. No.22369/2023 and connected petitions.
- It was determined that the notices should have been placed in the Dashboard for ‘View Notices and Orders’ by the relevant party.
- Madras High Court passed a judgement on 29.04.2023 regarding the petitioner’s case.
- The petitioner claims that the impugned orders were passed without their notice.
- Another judgement on 08.02.2024 by Madras High Court in Writ Petition No. 2746/2024 addressed the issue.
- The portal has been re-designed, placing ‘View Notices’ and ‘View Additional Notices’ under one heading.
- The www.gst.gov.in URL is to be accessed for further information.
- The petitioner is granted one opportunity to respond to the Show Cause Notice.
- The Show Cause Notice is to be re-adjudicated after the petitioner’s response.
- The petitioner claimed non-receipt of the notice as the reason for non-response.
- It is noted that the taxpayer did not reply or appear in person initially.
Decision
- Portal to be opened by the Respondent for filing response to the Show Cause Notice within 30 days.
- Adjudication of Show Cause Notice by Proper Officer within 4 weeks of response filing.
- Opportunity for personal hearing to be granted to the Petitioner.
Case Title: M/S ACE CARDIOPATHY SOLUTIONS PRIVATE LIMITED Vs. UNION OF INDIA AND ORS. (2024:DHC:4108-DB)
Case Number: W.P.(C)-6758/2024
