Delivery of assessment order, Goods and Services Tax - GST

[SUSHIL BANSAL]

Dear experts,

For FY 2019-20,Officer passed order u/s 73 (10) & on the client email the client received email mentioning "An order has been issued in Form GST DRC-07 vide Ref. No. ..........1111 dated 2024-05-05 showing details of the demand.

Please access your dashboard to View/ Download/ Print the order by clicking on "Services> User services> View Notices and Orders" and take necessary action."

(Ref No changed by me)

On the portal order is not available & no mention of passing order etc. However notices are available at the portal.

I think the officer has sent the order through speed post at the branch office of the taxpayer (as per conversation with him).As operations at the branch are closed,the same might have returned back.

Plz see whether the communication is correct i.e. not uploading in portal inspite mentioned in the mail & further not delivering on the HO address.

both the branch & HO address are in the same jurisdiction.

Posts / Replies

[Shilpi Jain]

Is it possible for you to write to the jurisdiction officer mentioning the fact of non receipt? Keep an acknowledged copy of this communication with you as well.

[SUSHIL BANSAL]

Tysm shilpi madam for your quick response.Its very much possible to collect physically or writing a mail. But my querry is regarding legal aspects of delivery at B.O.  and further non uploading on portal inspite of written in mail.

[Padmanathan Kollengode]

Have you intimated the closure of branch office to the Dept.? whether necessary amendments have been made in GST registration to this effect? 

Any one of the methods specified under section 169 is valid.

[PRAVEEN SHARMA]

Issues with Communication and Delivery of the Order

• Not Uploading on Portal: If the order mentioned in the email is not available on the GST portal despite the instructions provided in the email, this could be an oversight or technical issue on the part of the GST department. The GST law mandates that such orders should be available for the taxpayer on the portal for transparency and record-keeping purposes.

• Delivery to Branch Office Instead of Head Office: If the taxpayer's operations at the branch are closed, and the order was sent there instead of the head office, despite both being in the same jurisdiction, it could lead to a failure in proper communication. Ideally, the communication should be sent to the registered address or the principal place of business unless specified otherwise by the taxpayer.

Steps to Take

1. Contact the GST Officer: It would be advisable to contact the GST officer directly and inform them about the non-receipt of the order on the GST portal and the issue with the delivery of the physical copy. Request them to resend the order to the head office address or provide a digital copy via email or on the GST portal.

2. Raise a Grievance: If the issue persists, you may consider raising a grievance on the GST portal under 'Services > User Services > Grievance / Complaints' detailing the issue for resolution.

[Ganeshan Kalyani]

You will be at fault if you have not intimated the department about the closure of the branch office. The service of order to branch office would be correct in case your have not removed the branch office address from GST registration certificate.

Further, you can say that the order was not received by you either physically or digitally even though it was mentioned in the body of the email as uploaded online. Your point will be accepted.