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TMI Blog2025 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... sly, the manner in which the portal should be navigated. Of course, while accessing the portal, every taxpayer is bound to peruse every window. However, for all practical purposes, a taxpayer will not read through every user information given in all the windows to comprehend the mode in which the pages should be navigated. In the absence of specific notes or instructions given on the same page meant for 'Notices and Orders' or 'Additional Notices and Orders' it cannot be assumed that there has been an effective dissemination of information to taxpayers that the first notice regarding determination under section 73 or 74 of the GST Act will be uploaded only in the tab meant for 'Additional Notices and Orders'. In the instant case, Ext. P3 and Ext. P4 notices were issued on 03.07.2023 and 16.11.2023, both of which are before the decisions in M/s. Sabari Infra Private Limited [2023 (9) TMI 501 - MADRAS HIGH COURT] as well as that in Anhad Impex [2024 (2) TMI 1070 - DELHI HIGH COURT]. It is therefore evident that the web portal as it now stands is different from what existed earlier. The scheme of arrangement of the portal was confusing and vague earlier, to identify where the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Since petitioner had no reason to verify the tab for 'Additional Notices and Orders', when there was no prior notice, the impugned order of determination under section 73 of the Act, according to the petitioner, was issued in violation of the principles of natural justice. 3. A counter affidavit has been filed on behalf of the second respondent stating that the GST common portal is notified under section 146 of the GST Act for facilitating registration, payment of tax, furnishing returns etc., and it acts as a platform for all activities carried out under the statute. It is also pleaded that if a taxpayer goes to the 'User Services', in the portal, the drop-down page of 'Notices and Orders' and 'Additional Notices and Orders' are clearly shown and while registering on the common portal, every dealer is taken through a detailed tutorial, explaining the workings of the portal, including the purposes of the tab meant for 'Notices and Orders' and that for 'Additional Notices and Orders'. It is also the case of the respondents that the drop-down page of 'Notices and Orders' pertains to administrative matters like registration, while, 'Additional Notices and Orders' p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery taxpayer is bound to peruse every window. However, for all practical purposes, a taxpayer will not read through every user information given in all the windows to comprehend the mode in which the pages should be navigated. In the absence of specific notes or instructions given on the same page meant for 'Notices and Orders' or 'Additional Notices and Orders' it cannot be assumed that there has been an effective dissemination of information to taxpayers that the first notice regarding determination under section 73 or 74 of the GST Act will be uploaded only in the tab meant for 'Additional Notices and Orders'. 7. The learned Government Pleader took pains to explain to the Court how the dashboard is operated and illustrated by opening a page of the portal, as an example. It was noticed that in the page containing the tab for 'Notices and Orders' or 'Additional Notices and Orders', specific instructions are provided as a 'Note', stating that all matters of adjudication will be posted in the tab for 'Additional Notices and Orders' while those relating to registration will be uploaded in the tab for 'Notices and Orders'. However, the learned Senior Counsel for the petitioner pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is evident that the portal as it is now visible, was not the manner in which it was prevailing in 2023. 11. In the present scheme, the tabs for view 'Notices and Orders' and 'Additional Notices and Orders' are placed on the same page where a 'Note' is prescribed at the bottom, giving appropriate information on how to navigate through the different tabs. The following is the 'Note' now existing: "Note: 1. Following Notices/Orders issued by tax authorities are available under "Notices and Orders". * Notice/Orders/Intimations pertaining to registration including new registration, amendment, cancellation, revocation and other communications. * Notices issued by System to return defaulters in Form GSTR-3A. * Notices pertaining to Return module comprising GST DRC-01B and GST DRC-01C * Summary of assessment orders issued in Form GST DRC-07 where notices and other proceedings were held offline. 2. Following Notices/Orders issued by tax authorities are available under "Additional Notices and Orders." * Notices/Orders pertaining to modules Advance Ruling, Appeal, Assessment/Adjudication, Audit, Enforcement, Prosecution and Compounding, Recovery, LUT etc. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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