9911796707
TMI Blog2023 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Briefly, on 16 June 2022 the respondent no 4 issued an intimation of tax ascertained as being payable u/s 74(5) in Form GST-DRC-01A upon the petitioner for the period 2021-2022 through email and uploaded the same in the category of "Additional Notice and Orders" in the GST portal. Thereafter, on 1 September, 2022 the petitioner was issued an unsigned show cause notice under section 74 and a summary Show Cause Notice in FORM GST DRC-01 with annexures for the period 2021-22 on the ground that there was a mismatch between GSTR-7 and GSTR-3B filed by the petitioner and the same was also intimated through e-mail. It is alleged that the said notice had been uploaded in the category of "Additional Notice and Orders" in the GST portal. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice. (2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category "Notices" but has failed to check the link under the category "Additional Notices and Orders". The online portal is accessible or deemed to be accessible to every assessee and their authorised representative. Moreover, contemporaneous knowledge of such notices or intimation of tax had also been forwarded to the petitioner by email. Thus, the petitioner was duly intimated in multiple modes. In such circumstances, the plea of non-receipt of notice to the petitioner is untenable. 6. There is also no merit in the contention that the notices issued to the petitioner were neither signed nor authenticated. Any notice issued and uploaded in the GST Portal is automatically authenticated by way of digital signatures. The name and designatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve knowledge of. Similarly, the decision in Bharat Mint and Allied Chemicals vs. Commissioner of Commercial Tax [2022] 136 Taxmann.com 275 (Allahabad) does not consider the true import and purport of section 75(4) of the Act vis a vis section 74. The said decision is also distinguishable inasmuch as the Court had come to a finding that no opportunity of hearing has been afforded to the petitioner.
9. In this background, there is no illegality nor perversity nor infraction of law nor procedural impropriety which warrants any interference with any of the impugned orders and steps taken pursuant thereto.
10. For the above reasons, WPA 1864 of 2023 stands dismissed. However, there shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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