A recent court case concerning service of a tax assessment order through a government portal.

Background:

• The appellant, a taxpayer under the Goods and Services Tax (GST) Act, challenged an assessment order communicated through a government portal.
• The appellant argued they weren't aware of the order because they accessed the portal late.
• They claimed the portal wasn't notified for uploading orders and could only be used for specific purposes mentioned in the GST Act.

Lower Court Decision:

• The Single Judge dismissed the writ petition, stating the appellant's delay resulted from their own inaction.
• The judge directed the appellant to pursue an appeal through the designated channel under the GST Act.

Appeal Arguments:

• The appellant's lawyer argued that the government portal notification only covered registration, tax payments, returns, and specific functions mentioned in Section 146 of the GST Act.
• Uploading orders wasn't a listed purpose, so the portal couldn't be used for such communication.

High Court Judgement:

• The High Court disagreed with the appellant's arguments.
• Section 169 of the GST Act allows serving notices and orders through the common portal.
• This provision, read with Section 146, empowers the government to use the notified portal for various functionalities, including communication of orders.
• The court acknowledged a notification amendment clarifying the portal's use for all functions under the GST Rules.
• Given the statutory provisions and notification, the court found no reason to overturn the lower court's decision.

Conclusion:

The High Court dismissed the writ appeal, upholding the legal validity of using the government portal for service of assessment orders and other communications under the GST Act.

GST Cas Law Sunil Kumar K versus The State Tax Officer

Citation- 2024 TAXONATION 1615 (KERALA)

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