St. Xavier's College Calcutta Alumni Association Vs. Deputy Commissioner of Revenue, CGST
Date: January 8, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Subject Matter
Exclusive reliance on the GST portal for communication did not meet procedural requirements
Summary
In the case of St. Xavier’s College Calcutta Alumni Association Vs Deputy Commissioner of Revenue CGST and Ors, the Calcutta High Court addressed procedural flaws in GST notice communication. The petitioner, a charitable alumni association registered under the GST Act, challenged several documents (an intimation of liability, a show cause notice, and an order) that were issued under Section 73 of the GST Act but communicated through the GST portal's "Additional Notices and Orders" tab, rather than through standard communication channels. The petitioner contended that this method deprived them of the opportunity to respond appropriately. The Court agreed, finding that the exclusive reliance on the GST portal for communication did not meet procedural requirements. As a result, the Court quashed the notices and orders but allowed the tax authorities the opportunity to reinitiate proceedings, provided they complied with due process. This ruling highlights the significance of procedural fairness and effective communication in GST administrative processes.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court: Learned senior Counsel appearing for the petitioner submits that the petitioner is a law-abiding charitable and philanthropic Institution of the ex-students of St. Xaviers College, Kolkata and is registered under the GST Act having GSITIN/ID 19AABTS5875L1ZP. Learned Senior Counsel further submits that the petitioner was issued with intimation of liability dated 18th May, 2023, Show-cause Notice dated 9th June, 2023 and order dated 12th July, 2023 under Section 73 of the said Act, in the portal of GST, “Additional Notices and Orders” but was not communicated to the petitioner through proper mode of communication.
Learned counsel appearing for the petitioner further prays for quashing of the intimation, Show Cause Notice and Order dated 12th July, 2023.
Learned Counsel appearing for the respondent authorities submits that the GST portal is designed in such a fashion that the show cause notice, intimation and orders may appear in “Notices & Orders” or at “Additional Notices and Orders” and this is not dependent on the decision of the respondent authorities. Moreover, all the Intimation Show Cause Notices and orders were served properly to the petitioner.
Heard learned Counsel for the parties.
As the Intimation dated 18th May, 2023, Show Cause Notice dated 9th June, 2023 and the Order dated 12th July, 2023 were all placed by the respondents on the GST portal in the “Additional Notices and Orders” tab and were not communicated properly to the petitioner through the normal mode of communication, the above intimation Show Cause Notice and Order dated 12th July, 2023 are quashed and set aside.
However, the respondent authorities are at liberty to intimate the petitioners of any proceedings against the petitioners after following the due course of law.
The petition stands disposed of.