2023 (10) TMI 104 - HC - GST

Maintainability of appeal - appeal dismissed on the ground of time limitation - interpretation of statute - failure to appreciate the word communicated used in section 107 of the GST Act in contrast to the word served used in section 169 of the GST Act - HELD THAT - Matter requires consideration. List thereafter along with Writ Tax No. 948/2023 - In the meantime, no coercive action shall be taken against the petitioner pursuant to the impugned order, provided the petitioner deposits 50% of the disputed tax amount in accordance with law within a period of two weeks from today.

Summary

Issues involved: Challenge to orders dated 19.8.2023 and 23.10.2021 regarding communication and service under GST Act.

Communication and Service under GST Act:
The Writ Tax is entertained due to non-functioning of GST Tribunal in Uttar Pradesh. The petitioner challenges the orders dated 19.8.2023 and 23.10.2021, claiming the latter was not communicated or served upon them. The counsel argues that mere availability of the order on the portal does not constitute communication as per the GST Act. While section 169 outlines modes of service including registered post, email, and portal availability, the counsel contends that the Act does not deem portal availability as service. The petitioner's appeal was dismissed as time-barred, despite being within limitation, leading to allegations of arbitrary action by the respondent authority. The court directs the State to explain how deeming service under specific clauses of section 169(1) aligns with section 169(2) of the GST Act.

Adjournment and No Coercive Action:
The court notes a similar issue in another case and decides to consider both petitions together. The respondents are given four weeks to file a counter affidavit. Until then, no coercive action is to be taken against the petitioner if they deposit 50% of the disputed tax amount within two weeks, with any prior deposits to be adjusted accordingly.