Concerning the technical malfunction in the software for providing the show cause notice online to the defaulter, the Allahabad High Court seeks the response of the Central Goods & Services Tax (CGST) authority.
Judge Pankaj Bhatia presumed that as per the fault the concerned taxpayer was severed through the show cause notice through e-post excluding any reasons for furnishing of the notice, which makes him incapable of defending in front of authority in the same case.
“It appears that the system and the operators are solely responsible for the harassment being meted out to the poor assessees this Court is unable to decipher whether the harassment to the taxpayer is a personal one or the system/service provider is to be blamed,” declares the court besides providing the notice to the revenue secretary tax.
The assistant commissioner CGST Act 
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“Reason for revocation of cancellation – Others”
Besides uploading the contents to be included in the show cause notice Senior Advocate Anoop Trivedi for the Assistant Commissioner, he gives the statements: “Interest due arising from late filing of return has not been paid”.
He also said that whereas he provides the reason for providing show cause notice this was not considered inside the e-post as per the technical fault to which the experts are finding and the result will be circulated soon. Uncertainly the service agency Wipro is concerned about making a mistake.
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On the submission grounds, for the fault that has harassed the applicant and fixed the cost to him on the subject and researching the liability.
“This Court is of the view that a direction for payment of cost as against the applicant and the observations shall remain till the next date.”
