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SGST High Court Cases

GST – Section 169 of the CGST Act, 2017 - Communication of Order on common portal – Petitioner challenge the ex-parte order on the grounds that no reasonable opportunity of hearing was provided, and the order was not communicated to the petitioner - Whether the order was duly communicated to the petitioner – HELD - The order was duly communicated to the petitioner by making it available on the common portal, as envisaged under Section 146 and 169 of the CGST/OGST Act, 2017 - the creation of the common portal is to facilitate not only the registration, payment of tax, and furnishing of returns, but also the adjudication made by the competent authority and uploading of the orders. The language used in Section 169 leaves no ambiguity that the modes contemplated therein for communication of the decision/order or the notice can be resorted to by the authorities, and any one of the methods, including making it available on the common portal, would be construed as compliance with the provision - The expressions ‘any one of the following method’ in Section 169 has to be understood in a pragmatic manner in the sense that the several methods imbibed within the folds of the said Section, any one of them if exhausted by the authority would be construed as compliance under the aforesaid provision. Any other meaning assigned and/or ascribed to the expression ‘any one of the following method’ would be against the legislative intent. One of the methods contemplated under Section 169 for communication of a decision or notice or order is by making it available on the common portal - the moment the order is uploaded on the common portal and the returns are statutorily required to be uploaded on such portal periodically, it is inconceivable that the petitioner lacked knowledge of the order - The delay and laches attributable to the conduct of the litigant disentitle him to get the relief – The writ petition is dismissed
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