Decided 31 July 2023. The Madras High Court has quashed five assessment orders passed under section 74 of the TNGST Act for 2017-18 to 2021-22 because the notices preceding them were placed in the 'Additional Notices and Orders' section of the GST portal, instead of 'View Notices and Orders', and the taxpayer did not see them. The Court blamed the complex architecture of the portal and remitted the matters.
Case at a glance
| Case | M/s Sabari Infra Private Limited v. Assistant Commissioner (ST), Valluvarkottam Assessment Circle |
| Forum | Madras High Court (Justice C. Saravanan) |
| Case No. | W.P. Nos. 22369, 22370, 22374, 22378 and 22381 of 2023 |
| Date of order | 31 July 2023 |
| Impugned orders | Five section 74 orders dated 29.04.2023 for 2017-18 to 2021-22 |
| Result | Orders quashed; reply in 30 days; fresh orders in 60 days |
Facts of the case
The petitioner challenged five orders dated 29.04.2023. Its only ground was that the preceding notices were placed in the dashboard under 'Additional Notices and Orders' rather than 'View Notices and Orders'.
The portal's own user manual directs taxpayers to Services > User Services > View Notices and Orders to see notices. The department argued that uploading was communication and that the petitioner could appeal.
Issue before the High Court
Can orders stand where the preceding notices were placed in a little-used portal tab and the taxpayer had no real chance to reply?
What the High Court held
- The problem arose from the complex architecture of the web portal, as a result of which the notice issued before the orders went unnoticed.
- The impugned orders were quashed and the cases remitted for fresh orders within 60 days.
- The quashed orders were to be treated as a corrigendum to the notices, and the petitioner was to file its reply within 30 days.
Practical takeaways for taxpayers
- Check both 'View Notices and Orders' and 'Additional Notices and Orders' on the GST portal at least weekly.
- If an order was passed without your knowledge because the notice sat in the additional tab, seek a remand quickly.
- Keep screenshots of your dashboard to show what was visible and when.
Frequently asked questions
Is a notice in the 'Additional Notices and Orders' tab valid service?
The Madras High Court has repeatedly remanded orders where such notices went unnoticed, holding that the taxpayer deserved an opportunity.
What did the taxpayer have to do after the remand?
File a reply to the show cause notice within 30 days; the officer then had 60 days to pass fresh orders.
Facing a similar GST dispute?
GST Folio prepares replies to show cause notices, appeals before the Appellate Authority and GSTAT, refund claims and ITC reconciliations for businesses across India. Call or WhatsApp +91 80513 31315 or email gstfolio@zohomail.in.
This summary is based on the order of the Madras High Court in W.P. Nos. 22369, 22370, 22374, 22378 and 22381 of 2023. It is general information, not legal advice; the outcome of any case depends on its own facts and the full text of the order.