Calcutta High Court: Proceedings Remain Valid Without GST Portal Upload
By: Admin
Date: November 12, 2024
Category: Important Pronouncements | #GST #Taxation
Overview of the Ruling
In Messers Sreema Rice Mill v. Union of India (Writ Petition No. 11892 of 2024, dated July 2, 2024), the Calcutta High Court ruled that CGST proceedings stay valid even when the Show Cause Notice (SCN) or adjudication order is not uploaded to the GST portal. The Court clarified that non-uploading doesn’t affect the proceedings’ validity as long as authorities serve notices through other methods, as outlined in Section 169 of the CGST Act.
However, the adjudication order must still be available on the portal to allow the assessee to file an appeal.
Case Summary
Facts of the Case
The Petitioner, Sreema Rice Mill, received an SCN on September 21, 2023, covering the tax period from July 2017 to March 2018. Authorities issued both the SCN and adjudication order (dated December 29, 2023) but did not upload them on the GST portal.
Core Issue
The Petitioner argued that the missing adjudication order on the portal prevented them from filing an appeal under Section 107 of the CGST Act.
Court’s Ruling
The Court found that serving the SCN through speed post met statutory requirements, as the Petitioner responded and attended a personal hearing. Thus, the lack of an upload did not invalidate the proceedings. Nevertheless, the Court instructed the Respondent to upload the order within seven days. The Petitioner may then file an appeal within three months from either the judgment date or the upload date, whichever is later.
Legal Insights
Section 169: Methods of Service
Section 169 of the CGST Act allows several methods for serving notices, including speed post, email, and GST portal uploads. Although authorities did not upload the SCN, the notice was still valid due to compliance with other specified methods.
Section 107: Appeal Timelines
Section 107 of the CGST Act states that appeal timelines begin on the order’s communication date. Here, the Court emphasized that the appeal period starts after the order is uploaded, which protects the assessee’s right to appeal.
Related Case Laws
- Britannia Industries Ltd. vs. Union of India: The Gujarat HC ruled that appeal timelines depend on the order’s communication, not necessarily its upload.
- Meritas Hotels Pvt. Ltd. v. State of Maharashtra: The Bombay HC similarly linked appeal deadlines to the communication date under Section 107.
Conclusion
This ruling underscores that while GST compliance is essential, the absence of a document on the GST portal doesn’t nullify proceedings. Assessees can still file appeals within the statutory period once the order is uploaded.
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