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2021 (9) TMI 669 - HC - GSTPermission to implead Goods and Services Tax Network through his competent authority - Form GST DRC-07 served on the petitioner or not - Principles of natural justice - HELD THAT:- At present, when all notices and orders are required to be submitted online through the GST portal, complete credibility of the system offered by the revenue authorities is necessary to be ensured, without exception. If the authorities are permitted or allowed to act negligently in discharge of such basic requirements, the day is not far when wholly unavoidable litigation would flood this Court. Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice. At present, there is no material to accept the submissions of learned Standing Counsel. Therefore, let a personal affidavit be filed by the assessing authority-respondent no.2 within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021 (as claimed). At present, no direction is required to be issued to the Goods and Services Tax Network, awaiting personal affidavit of the assessing authority - Put up as fresh on 21.09.2021.
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