GST Update

 Desk of CA. Praveen Sharma – 944 Series (CAPS) 

Calcutta High Court in the case of Multitech Solutions

In this case, the petitioner filed a writ petition challenging the appellate order dated 30 April 2025 passed under Section 107 of the GST Act. The appeal had been rejected solely on the ground of delay.

The petitioner argued that the appeal could not be filed within the prescribed time because neither the show cause notice nor the adjudication order was properly served. Both documents were only uploaded on the GST portal under the “Additional Notices and Orders” tab, and no other mode of service was adopted.

The petitioner relied on an earlier Calcutta High Court ruling which held that mere upload of documents on the portal, especially under the additional tab, does not amount to valid service under the GST law.

The State authorities submitted that a scrutiny notice had been sent through email. However, they could not dispute that the show cause notice and the final order were not served through any other recognized statutory method.

The Court observed that in the absence of proper service, it could reasonably be presumed that the petitioner had no knowledge of the adjudication order. Therefore, the limitation period for filing an appeal could not be said to have commenced.

The Court held that the Appellate Authority erred in dismissing the appeal purely on technical delay without examining the issue of valid service.

Accordingly, the appellate order was set aside, the delay was condoned, and the matter was remanded to the Appellate Authority for fresh decision on merits.

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Regards
CAPS