The Allahabad High Court on Wednesday quashed the order of issuing incomplete notices to the company on the GST portal and has given permission to the Assistant Commissioner, Commercial Tax, Kasganj, Aligarh to issue a fresh notice with full details.
The Division Bench of Justice Naheed Ara Moonis and Justice Saumitra Dayal Singh passed this order while hearing a petition filed by M/S Dauji Ispat Private Limited. The petition has been filed challenging the summary order DRC-07 dated July 20, 2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh.
The counsel for the Revenue Authority has raised a preliminary objection as to alternative remedy available to the petitioner to challenge the order.
The preliminary objection has been met by the counsel for the petitioner by submitting that the copy of the order uploaded on the GSTN portal does not mention/disclose the reasons to the petitioner.
Upon such submissions, by an earlier order, the Court had required the Standing Counsel to view the GSTN portal of the petitioner along with the counsel for the petitioner to ascertain if the complete copy of the order is visible and therefore available to the petitioner as may allow it to file the appeal against it.
The Court noted, “Manu Ghildiyal, Counsel for the Revenue Authority, states that due to some error the copy of the order visible to the petitioner on the GSTN portal is only that which has been annexed to the petition. Clearly that order does not contain any reason. On the other hand, the copy of the order to the personal affidavit of Reena Singh Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh does contain reasons for that order.
In view of such facts it has to be accepted in law that the order does not contain reasons. This conclusion is being drawn as unless the complete copy of the order containing the reasons is served on the petitioner/assessee, he may never have any right to challenge the same before any forum including the appellate forum. The fact that the Assessing Officer may have available to it another copy of the same order which may contain reasons therefore, may be of no help to the Revenue Authority as such copy of the order has not been served on the petitioner/assessee. Therefore, it cannot be relied upon to any extent.”
The Court observed that the order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspects namely reasons for the conclusions drawn therein.
SOURCE: India Legal