Tag: No Technical Skills

Notices uploaded only through Portal – Reply could not be filed – Assessee is not acquainted with technology – Order Set aside

In the case of:

Abitha Timber Traders Vs. Assistant Commissioner (ST)(FAC)

W.P. (MD) No. 3838 of 2024

[2024] 160taxmann.com379 (Madras)

It was observed by Hon’ble High Court of Madras that:

  1. Petitioner is a Timber Trader and not acquainted with the advanced technology of following the notices, which has been uploaded in the portal. He submits his returns only through the Auditor.
  2. The impugned order has been passed after issuing notice in Form ASMT-10 dated 13.05.2022 and notice in Form DRC 01A dated 05.11.2022 and notice in Form DRC 01 dated 03.12.2022, all of them uploaded only through Portal.
  3. Though Section 169(d) of TNGST Act 2017, enables the respondent to issue notice through the common portal, other modes are also made available to the respondent under Section 169 of the TNGST Act 2017.
  4. In a similar case of Pushpam Reality v. State Tax Officer [2022] 136 taxmann.com 195 / 91 GST 417/2022 (63) G.S.T.L. 442 (Mad.), this court has held that:
    • Though Section 169 of the respective GST Acts allows the authorities to communicate any decision, etc. under this Act by any one of the methods specified, unless the proper conformation that notices and impugned orders which were uploaded in the web portal of the State Government in tngst.cid.tn.gov.in are auto populated, it cannot be said that there is sufficient compliances of the aforesaid Section.
    • GST Act was implemented in the year 2017 with effect from 01.07.2017. The web portal maintained by GST 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 intercommunication between the State GST and Central GST and the web portal which has to be resolved.
    • The respondents can therefore 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 in the web portal. Till all problems are resolved on the technical side, the authority may simultaneously serve the notice of assessment and communications under the Act and Rules both through registered post or speed post or courier with acknowledgment as is contemplated Section 169(1)(b) of the Act and through web portal.
    • Once all technical problems are resolved, the practice of sending physical copy through registered post or speed post or courier with acknowledgment may be dispensed with.
  5. Considering the above decision, the impugned Order is set aside and the matter is remanded back to the respondent for fresh consideration.
  6. The respondent shall proceed with the assessment and pass orders afresh, after providing an opportunity of hearing to the petitioner. 
  7. In order to avoid such a situation, the respondent shall also find out the possibility of issuing the notices through other modes, which are also made available under Section 169 of the TNGST Act 2017.

Section 169(1) of CGST Act – Service of Notice:

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:—

  1. by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
  2. by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or
  3. by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
  4. by making it available on the common portal; or
  5. by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or
  6. if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.