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GST Portal Technical Problems May Lead to The Setting Aside of an Order

Madras HC's Order for East Coast Constructions and Industries Ltd.

The Madras High Court, in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023], granted the writ petition, overturning the Impugned Order.

The Court directed the matter back to the Appellate Authority, emphasizing that the Petitioner hadn’t received a fair chance due to a notice issued in an alternative option on the GST Portal dashboard that went unnoticed.

Additionally, the High Court instructed the Revenue Department to resolve the confusion caused by the placement of information in the dashboard’s menu, specifically addressing the issue of having both “View Additional Notices and Orders” and “View Notices and Orders” drop-down menus, which led to miscommunication in issuing notices and orders in different formats since the platform’s inception.

Facts About East Coast Constructions & Industries Ltd

East Coast Constructions and Industries Ltd. (“the Petitioner”) aggrieved by the Assessment Order dated May 8, 2023, (“the Impugned Order”) passed via the Revenue Department (“the Respondent”) as the applicant does not answer to the notices issued vide Form GST DRC-01A and form GST DRC-01.

Dissatisfaction with the Impugned Order, the Petitioner lodged a writ petition, arguing that they had overlooked notices in Form GST DRC-01A and Form GST DRC-01.

Previously, under the GST’s inception, these notifications were accessible under “View Notices and Orders.” However, the Respondent has recently shifted the hosting of notices and communications to the section labelled “View Additional Notices and Orders.”

Technical Issues on the GST Portal

Is the order obligated to be set aside because of a technical problem in the GST portal?

Read Also:- Solved! Common GST Registration Problems on the GST Portal

Madras High Court Judgement

The Hon’ble Madras High Court in the case of W.P. No. 26457 of 2023 held as under:

Our Comments

Lately, the Allahabad High Court, in the matter of Harbir Singh Contractor v. Union of India and Ors. [Writ Tax No. 454 of 2020 dated October 26, 2023], granted the writ petition, affirming the entitlement of the Petitioner to seek redressal when an Assessee suffers due to unintended machine errors.

The Court noted that procedural laws rely on rules designed to function efficiently through automated processes.

Case TitleEast Coast Constructions and Industries Ltd. Vs Assistant Commissioner
CitationW.P.No.26457 of 2023

W.M.P.Nos.25865 and 25867 of 2023
Date11.09.2023
For PetitionerMr.Joseph Prabakar
For RespondentMr.C.Harsharaj Additional Government Pleader
Madras High CourtRead Order
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