Calcutta HC Offers Relief Due to Technical Glitches in GST Show Cause Notices
Overview:
The Calcutta High Court directed a petitioner, Mitali Saha, to challenge an order before the appellate authority as the non-receipt of a GST Show Cause Notice (SCN) under Section 73 of the CGST Act 2017 was due to technical issues on the GST Portal.
Petitioner’s Argument:
Mitali Saha filed a writ petition against notifications issued under the CGST/WBGST Act, limiting the challenge to the SCN issued under Section 73 of the Act. The notices and orders were not uploaded on the portal’s designated section, causing confusion.
Technical Difficulties:
The petitioner highlighted the complexity of the portal’s design before its recent revamp, making it challenging for taxpayers to access crucial information. Due to these challenges, an ex-parte order was passed against the petitioner without adequate opportunity to respond.
Court’s Decision:
Considering the technical glitches and lack of service of notices, the single bench of Justice Raja Basu Chowdhury allowed the petitioner to contest the adjudication order to the appellate authority within 30 days. The appellate authority would hear the petition within 12 weeks after condoning any delay.
Conclusion:
The Calcutta High Court’s decision offers relief to taxpayers facing delays and technical issues in receiving crucial GST notifications. Through the proper legal channels, individuals like Mitali Saha can address challenges and seek justice in GST-related matters.
Keywords: Calcutta High Court, GST Relief, Show Cause Notice, Technical Glitches, CGST Act, GST Portal Issues, Writ Petition, Appellate Authority, Adjudication Order, Natural Justice, Ex-parte Order
Note: For more information, refer to Case Title: Mitali Saha Versus State of West Bengal & Ors., Citation: WPA 14092 of 2024, Date: 08.07.2024, Legal Representatives, Calcutta High Court.
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