2025-VIL-667-ALH
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SGST High Court Cases

GST – Section 169 of the CGST Act, 2017 - Service of notice on inaccessible email address, Assessment proceedings, Natural justice - Petitioner submitted that it did not receive any communication or notices sent by the assessing authority during the assessment proceedings, as the email address and mobile number provided at the time of registration belonged to the employee who had left the job - Whether the assessment proceedings and the consequential orders passed by the respondent-authorities are liable to be set aside on the ground of non-service of notice to the petitioner, thereby violating the principles of natural justice – HELD - The service of notice was made as per the provisions of Section 169(c) of the CGST Act, which allows service through the email address provided at the time of registration - The petitioner had provided the email address and mobile number for the purpose of communication, and there was an agreement for exchange of communication through electronic mode - Under Section 13 of the Information Technology Act, 2000, an electronic record is deemed to be received when it enters the designated computer resource. Therefore, the respondent-authorities cannot be held responsible for not giving adequate opportunity of hearing to the petitioner if the petitioner had provided an incorrect or inaccessible email address - The petitioner has an equally efficacious statutory remedy before the First Appellate Authority, and accordingly, the petitioner is relegated to the same - The writ petition is dismissed as not maintainable
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