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2024 (7) TMI 1299 - HC - GSTTime limit specified under Section 73 (10) of the CGST Act for passing an order under Section 73 (9) of the CGST Act - N/N. 9/2023-Central Tax dated 31.03.2023 - HELD THAT - The GST Authorities have since addressed the issue and have re-designed the portal to ensure that View Notices tab and View Additional Notices tab was placed under one heading. However, it is not disputed that the impugned SCN was issued before the GST portal was re-designed. The present petition is allowed and the impugned order is set aside - The matter is remanded to the adjudicating authority for consideration afresh - petition allowed by way of remand.
Issues:
Impugning order under Section 73 of CGST Act, Impugning Notification No. 9/2023-Central Tax, Claim of limitation on impugned SCN. Analysis: The petitioner challenged an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, along with a notification extending the time limit for passing the order. The petitioner contended that the show cause notice was time-barred. The petitioner, a sole proprietor registered with GST Authorities, argued that the SCN was not easily accessible on the portal as it was categorized under 'Additional Notices and Orders' instead of 'Notices and Orders.' The issue raised by the petitioner was supported by previous court decisions, including the ACE Cardiopathy Solutions case. The court cited a previous decision rejecting the argument that uploading a notice under 'Additional Notices' category was sufficient service under Section 169 of the CGST Act. The court noted the re-design of the GST portal to address this issue, although the impugned SCN was issued before the redesign. Consequently, the court allowed the petition, setting aside the impugned order and remanding the matter to the adjudicating authority for fresh consideration. The court directed the petitioner to respond to the SCN within two weeks and mandated the adjudicating authority to consider the response and provide an opportunity for the petitioner to be heard. The petition was disposed of accordingly, with all pending applications also being resolved.
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