GST
TRT-2025-
High court of Madras
Date:-17-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 17 Sept 2025
Parties: Sharp Tanks and Structurals Pvt. Ltd. v. Deputy Commissioner (GST) (Appeals) & Anr.
Facts -
- Petitioner, a registered assessee, was subjected to surprise inspection (Nov 2022). SCNs under Section 74 TNGST Act issued on 28.02.2023 for FY 2020–21 and 2021–22.
- Petitioner replied and attended hearing, but adjudication orders were passed on 28.02.2024 imposing tax, interest, and penalty.
- Orders were uploaded only on the GST portal; petitioner claimed they were never served otherwise. Due to lack of knowledge, appeal under Section 107 could not be filed within the prescribed time.
- Petitioner filed writ petitions challenging the orders and seeking permission to pursue statutory appeal.
Issue -
- Whether uploading an order on the GST portal alone constitutes sufficient “communication” under Section 107 CGST/TNGST Act to trigger limitation for filing appeal?
Order -
- The Court distinguished between “service” (Section 169) and “communication” (Section 107); communication implies effective intimation reaching the assessee.
- It held that mere uploading on GST portal may be a mode of service but does not automatically constitute valid communication in every case.
- In this case, since orders were only uploaded on the portal and never otherwise intimated, limitation period for appeal had not started. Respondents directed to properly communicate the impugned orders to the petitioner. Thereafter, petitioner is free to file appeal within statutory time.
- Court also noted digital divide and practical difficulties for small businesses; suggested reforms in GST portal (OTP-based acknowledgment, dashboard alerts, postal communication in cancellation cases).
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