HC Upheld Validity of Notices Being Duly Served to Assessee Through GST Online Portal
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- Last Updated on 11 December, 2023
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Case Details: Piku Saha v. State of West Bengal - [2023] 157 taxmann.com 133 (Calcutta)
Judiciary and Counsel Details
- Ravi Krishan Kapur, J.
- Himangshu Kr. Roy & Abhilash Mittal, Advs. for the Petitioner.
- Subir Kr. Saha, Adv. for the Respondent.
Facts of the Case
In the present case, the department issued intimation of tax on ground of mismatch between FORM GSTR-7 and FORM GSTR-3B filed by assessee. The assessee challenged intimation of tax, show cause notice and final order on ground that they were not served properly and it was not granted opportunity of personal hearing.
High Court Held
The Honorable High Court noted that the intimation of tax was duly served upon assessee through GST Online portal and assessee had contemporaneous knowledge of same. Also, the assessee was deemed to have knowledge of show cause notice as it was uploaded in same portal under link additional notices and orders.
The Court further noted that the assessee had not availed of opportunity to submit representation and it had deliberately chosen to act as a silent spectator and permit the proceedings initiated by the respondent authorities to attain finality. Therefore, the Court held that the petition was liable to be dismissed.
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