Order Date – 18 November 2023

Parties: Goutam Bhowmik Vs The State of West Bengal & Ors.

Facts –

• The Petitioner, Goutam Bhowmik, was issued a pre-show cause notice in FORM GST DRC-01A for the period 2018-19. The said notice had been uploaded in the category of “Additional Notice and Orders” in the GST portal. 
• It was alleged by the petitioner that an unsigned notice was issued without verification of returns under section 61 of the Act and in violation of Rule 26(3) of the CGST Rules. Thereafter, on 15 January, 2021 the respondent no. 4 issued an unsigned show cause notice under section 73 of the Act and a summary notice in FORM GST DRC-01.

Issue –

• Whether the unsigned notice issued without verification of returns are in violation of Rule 26(3) of the CGST Rules or not?

Order –

• The Single Bench of Hon’ble High Court observed that On a reading of section 74, it is ex facie evident that verification under section 61 of the Act is neither a pre-condition nor a sine qua non for initiation of proceedings under section 74 of the Act. In this case, from the records itself it appears that there is an apparent mismatch between FORM GSTR-7 and FORM GSTR-3B filed by the petitioner. The plea of the notices not being uploaded in the correct portal is also without basis.
• The online portal is accessible or deemed to be accessible to every assessee or their authorised representative. Moreover, contemporaneous knowledge of such notices or intimation of tax had also been forwarded to the petitioner by e-mail. Thus, the petitioner was duly intimated in multiple modes. In such circumstances, the plea of non-receipt of notice to the petitioner is unacceptable.
• There is also no merit in the contention that the notices issued to the petitioner were neither signed nor authenticated. Any notice issued and uploaded in the GST Portal is automatically authenticated by way of digital signatures. It appears from the records that despite receipt of a notice regarding intimation of tax and a subsequent show cause notice, the petitioner wilfully and deliberately neglected to submit any representation and chose to ignore all such steps taken by the respondent authorities.
• An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. The plea of the petitioner having missed the pre show cause notice is also baseless. The petitioner though entitled has also chosen not to furnish any representation or contest the proceedings contemporaneously. In such circumstances, there are no grounds made out to interfere with the impugned orders and the steps taken pursuant thereto.
• In such circumstances, there is no illegality nor perversity nor infraction of law nor procedural impropriety which warrants any interference with any of the impugned orders and steps taken pursuant thereto. The Writ petition dismissed.