TaxTMI 
TaxTMI 
06 Oct 2026 
The tax officials had all along kept the taxpayers at receiving end by posting the SCN, OIO etc. under additional notices tab which was invisible. Innumerable orders were posted like that the taxpayer did not get any occasion to even reply the SCN. Orders were passed even without personal hearing and during the initial years, there were no legal remedy even. It is only after taxpayers started approaching jurisdictional high courts, the High Courts have ruled that communication should not only be in line with the provision but it must also be effective. Be that as it may, neither the GSTN nor the GST officials took that seriously and things continued as it is.
Due to changes taking place, this issue is getting resolved in a phased manner. The Allahabad High Court handled an identical issue on M/s Neha Enterprises Versus State of U.P. and another - 2026 (10) TMI 374 - ALLAHABAD HIGH COURT. The GSTN replied in a casual manner as ""Further, so far as the observations made by the Hon'ble High Court vide order dated 12.08.2026 (more specifically Para No.12) thereof, directing the Counsel for GSTN to obtain instructions are concerned, it is submitted that there is no system-level restriction in the Assessment & Adjudication Module of the GST Common Portal that requires an order to be uploaded on the same date on which it is passed. The present functionality permits an order passed on any date to be uploaded on the Common Portal via DRC 07 Summary on same date or any subsequent date. Consequently, it is respectfully submitted that the grievance raised by the petitioner/taxpayer vis a vis the aforesaid observations/direction in the aforesaid order dated 12.08.2026 is beyond the scope of
GSTN/ Respondent No.3."
When the bench made it very clear and instructed the GSTN to follow the instructions and posted the matter for next hearing on 28/09/2026, GSTN agreed now to do the needful within three months. Vide order dated 28/09/2026, the GSTN has committed that "This is in reference to the direction/order passed by the Hon'ble High Court vide dated 07.09.2026 in the aforesaid matter and the same is listed for hearing on 28.09.2026. In this regard, it is submitted that GSTN is planning to enhance the functionality of the "View Notices and Orders" page on the GST Common Portal. As part of the proposed enhancement, the taxpayer would be able to view additional details in respect of notices/orders, including the date on which the order was passed and the date on which the same was uploaded on the Common Portal. The functionality is also proposed to provide details regarding the e-mail and SMS notification triggers sent to the taxpayer in relation to such notices/orders. The proposed enhancement would provide greater transparency to the taxpayer regarding the chronology of issuance/passing and uploading of notices/orders, as well as the corresponding electronic communication sent through the Common Portal."
We may observe that these are very good initiatives which could have helped Crores of taxpayers had the same was done long ago as early as 2020 itself. Now, when GSTAT, HC and SC have started passing various orders resolving several complicated issues, GSTN has also come forward to help the taxpayer. The High Court in the operative portion ruled that 4. We appreciate that the GSTN has acted promptly in taking note of the sensitive issue. We also hope that it will be able to garner enough resources to offer the resolution with desired promptitude, as well.
5. Accordingly, put up again as fresh on 02.11.2026.
6. In view of the resolution promised to be offered by the GSTN, till the next date of listing, no recovery may be pursued against the petitioners, with respect to the disputed demand.
It is heartening to note that the issue of improper invocation of Section 74 is already resolved by the Supreme Court during August 2026 in G R Infra Projects as well as Tata Steel cases. The issues arising on Section 129 are now getting resolved through various benches of the GSTAT. It is hoped that during the current quarter ending December 2026, more orders are expected from GSTAT resolving the long disputed cases.
Conclusion: The 56th GST Council meeting held on 03/09/2025 has brought in several changes which are beneficial to the stakeholders. The 57th meeting proposed now after a complete gap of 13 months is also expected to bring in several welfare measures. Though the official agenda may be available in the public domain soon, it is gathered that measures may include revisit on section 16 (2) (c) as well as 17 (5). I have been advocating for deletion of clause d sub-section 5 of section 17 of the CGST Act as it creates lot of litigation and completely increases the cascading effect on cost. The cost for the buyer of a residential home has gone up several times post 2019 due to complex structure of taxing the real estate sector under the GST Law by simply issuing detailed notifications without proper amendment in the respective sections of the CGST Law.
I appeal to the GST Council to conduct a minimum of 4 council meetings during every financial year from now onwards in line with the guidelines as mandated by the administrative mandate which was established under Chapter IV (Rule 9) of the Rules of Procedure and Conduct of Business in the GST Council during its inaugural sessions. It is good that litigation on avoidable matters is likely to come down in 2027.