Proceedings Not Vitiated If Notice Not Uploaded on Common Portal but Served by Other Means | HC
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Case Details: Messers Sreema Rice Mill v. Union of India - [2024] 164 taxmann.com 487 (Calcutta)
Judiciary and Counsel Details
- Raja Basu Chowdhury, J.
- Souvik Guha & Palash Majumder for the Petitioner.
- Bhaskar Prasad Banerjee, Ms A. Rajyashree & C.G. Kamal for the Respondent.
Facts of the Case
The assessee filed writ petition to challenge the demand order passed against it. It was contended that neither the show cause cum demand notice nor the adjudication order was uploaded on the common portal.
The department submitted that the show cause notice was served through speed post and assessee had responded to the same. The petitioner in response to the said show cause notice not only filed its reply but also availed the opportunity of personal hearing.
High Court Held
The Honorable High Court noted that in the instant case, the show-cause notice was duly served on the petitioner by speed post and proceedings were not vitiated if notice served by other means. The petitioner had also responded to the notice, however, the adjudication order must be uploaded on portal to allow filing of appeal. Therefore, the Court directed the department to upload order within 7 days and the assessee was allowed to file appeal within 3 months from date of judgment or uploading of order, whichever is later.
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