2024 (9) TMI 163 - HC - GST

Violation of principles of natural justice - without issuance of show cause in Form GST DRC-01 and without uploading the same on the portal, a determination had been made by the respondents on 30th December, 2023 u/s 73(9) of CGST/WBGST Act 2017 - HELD THAT - It is noticed that the petitioner was duly served with the show cause notice prior to passing of the adjudication order dated 30th December, 2023, by the proper officer for the tax period 2017-18 to 2022-23. It is true that the Form GST DRC-01 had not been uploaded on the portal, however, since Section 169 of the CGST/WBGST Act, 2017 contemplates service of notice by e-mail communication, there is no irregularity on the part of the respondents in serving show cause notice in Form GST DRC-01 on the petitioner through e-mail communication. In the instant case, it, however, appears that the summary of the order has not been uploaded in the portal. The Form GST DRC-07 has been uploaded belatedly on 14th June, 2024 is also defective. In absence of service of the Form GST DRC-07 on the petitioner, the same could not have been enforced, likewise a defective Form DRC-07 cannot be enforced. The respondents are permitted to upload a summary of the order along with Form GST DRC-07 on the portal - petition disposed off.

Summary

The petitioner alleged determination without proper show cause in Form GST DRC-01. Respondents served show cause notice through email. Court permits uploading summary and Form GST DRC-07 on portal. Original order not enforced until uploaded. Petitioner can appeal after uploading. Writ petition disposed of. Show cause notice and Form GST DRC-07 retained with records.