Order Date – 08 February 2024

Parties: Murugesan Jayalakshmi Vs State Tax Officer

Facts –

• The Petitioner, Murugesan Jayalakshmi, was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent in December 2023. 
• The intimation, show cause notice and assessment orders were posted in the 'View Additional Notices' tab on the GST portal. Since such documents were earlier uploaded on the 'View Notices' tab on the portal, it is stated that the petitioner was unaware of the proceedings.

Order –

• Whether there is breach of principles of natural justice?

Order –

• The Single Bench of Hon’ble High Court observed that the documents on record disclose that the respondent issued both an intimation in Form GST DRC-01A and the show cause notice in Form GST DRC-01 and reminders before issuing the impugned assessment orders. Admittedly, these notices and assessment orders were uploaded on the 'View Additional Notices' tab in the GST portal.
• It was also noticed that the GST authorities have redesigned the dashboard of the portal in January 2024 and clearly specified the type of notices and orders which may be viewed under the 'View Notices' tab and the 'View Additional Notices' tab.
• Therefore, the orders impugned herein are quashed subject to the condition that the petitioner remits sums equal to 7.5% of the disputed tax demand under each assessment order within a period of four weeks from the date of receipt of a copy of this order. Subject to the receipt of such sums, the assessing officer is directed to reconsider the matter after providing a reasonable opportunity to the petitioner, including a personal.