- Petitioner received an assessment order demanding GST, interest, and penalty without prior notice.
- Petitioner claimed lack of notice and sought to quash the order in court.
- Respondents argued notices were served by uploading on the GST portal.
- Issue: Validity of notice service via GST portal under CGST Act and IT Act.
- Court held that uploading on the GST portal is a valid service method under CGST Act.
- Assessees must regularly check the portal; ignorance does not invalidate service.
- Electronic record receipt is complete when it enters the recipient’s system.
- Assessment order was deemed valid and not against natural justice.
- ELP comments on past issues with GST portal design causing notice location difficulties.
- High Courts have quashed orders due to improper notice service, but this decision contradicts those rulings.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
