2025-VIL-904-CAL
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SGST High Court Cases

GST - Non-service of pre-show cause notice in Form DRC-01A, Service of Order - Petitioner argued that it was not served with the pre-show cause notice in form DRC 01A, and without such service, no show-cause notice under Section 73 could have been issued - Whether the non-service of the pre-show cause notice in form DRC 01A vitiates the order passed under Section 73(9) of the WBGST/CGST Act, 2017; and whether the petitioner was deemed to have notice of the proceedings as they were uploaded on the portal in accordance with Section 169 of the Act – HELD - For a provision to be of a mandatory character, there must be some consequences provided. No consequence has, however, been provided for non-issuance of the pre-show cause notice in DRC 01A. Therefore, the Court is not inclined to accept the contention that the non-service of the pre-show cause notice vitiates the order - the provisions of Section 169 of the WBGST/CGST Act, 2017 deal with the modes of service of any decision, order, summons, notice, or other communication. One of the modes of service is by making it available on the common portal. Since the proceedings were duly uploaded on the portal, the petitioner is deemed to have notice of such proceedings - The petitioner otherwise has an alternative efficacious remedy. However, the petitioner has tried to invoke the extra ordinary remedy without a cause. The writ petition is dismissed with costs of Rs. 10,000/- to be paid by the petitioner to the respondents – The writ petition is dismissed with cost
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