9911796707
TMI Blog2025 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Goods and Services Tax Act, 2017 (for short 'the GST Act') imposing tax, interest and penalty. 2. Petitioner is a partnership firm. For the financial year 2018-19, pursuant to a show cause notice dated 16-11-2023 under section 73(1) of the GST Act, an order dated 06-03-2024 was issued, imposing a huge liability. The proceeding that resulted in the above-referred order was allegedly preceded by a notice dated 03.07.2023 as well, intimating certain discrepancies in the return filed. Petitioner pleads that neither of the two notices mentioned above nor the order of determination were served on the petitioner and that it was unaware of the proceedings until intimation of the recovery proceeding was uploaded in the portal. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication assessment can only be uploaded in the 'Additional Notices and Orders' tab. The respondents contend that at the time of accessing the common portal, every taxpayer is made aware of the standard operating procedure and there is a unique structure with unique login credentials, including user-name and password. It is also stated that the user interface, including the web design, is in such a way that the common portal is easy to be navigated and accessed by registered taxpayers with minimum technical knowledge. Respondents further pleaded that failure of the party to effectively navigate through the portal cannot be a reason to challenge the proceedings of the department and that there is no instance of violation of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be navigated. Of course, while accessing the portal, every taxpayer is bound to peruse every window. However, for all practical purposes, a taxpayer will not read through every user information given in all the windows to comprehend the mode in which the pages should be navigated. In the absence of specific notes or instructions given on the same page meant for 'Notices and Orders' or 'Additional Notices and Orders' it cannot be assumed that there has been an effective dissemination of information to taxpayers that the first notice regarding determination under section 73 or 74 of the GST Act will be uploaded only in the tab meant for 'Additional Notices and Orders'. 7. The learned Government Pleader took pains to explain to the Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that the problem arose on account of the complex architecture of the web portal. It was observed that though the portal has been designed to facilitate easy access to information, the results were otherwise. The aforesaid observations reveal that there was no information in the portal at that point in time, that the notices of adjudication or determination alone would be posted in the tab for 'Additional Notices and Orders'. The significance of the abovementioned observation arises in view of another decision of the Delhi High Court in Anhad Impex and Others v. Assistant Commissioner, Ward-16, Zone-2 and Others [MANU/DE/1282/2024] wherein, after referring to the observations of the Madras High Court in M/s. Sabari Infra's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders issued in Form GST DRC-07 where notices and other proceedings were held offline. 2. Following Notices/Orders issued by tax authorities are available under "Additional Notices and Orders." * Notices/Orders pertaining to modules Advance Ruling, Appeal, Assessment/Adjudication, Audit, Enforcement, Prosecution and Compounding, Recovery, LUT etc. 3. Notices/Orders pertaining to Refund module will be shown under case details page of respective ARN of refund. Please navigate to 'Services>User Services> My application' and select ARN under Application Type as 'REFUNDS'." 12. It is evident that the above instructions, now incorporated in the page, to view notices or additional notices, were not in existence earlier. There is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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