Court sets aside summary order lacking reasons on GSTN portal, remits for fresh notice.

The court set aside the summary order challenged by the petitioner due to the absence of reasons on the GSTN portal, compromising the right to appeal. The matter was remitted to the Assessing Officer for a fresh notice with all adverse material, granting time for a reply and a reasoned decision. The court directed the officer to upload the order on the portal and serve the petitioner. An investigation was ordered to address incomplete uploads, emphasizing the need for complete visibility to avoid legal disputes. The writ petition was allowed without costs.

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Issues:
1. Challenge to the summary order DRC-07 dated 20.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh.
2. Availability of reasons in the impugned order visible on the GSTN portal.
3. Deficiency in the impugned order regarding reasons for conclusions drawn.
4. Remedial actions required for ensuring complete copies of orders on the GSTN portal.

Analysis:
The petitioner challenged the summary order DRC-07 dated 20.7.2021 issued by the Assistant Commissioner, Commercial Tax, raising concerns about the absence of reasons in the order visible on the GSTN portal. The Revenue Authority initially pointed out the availability of an alternative remedy for the petitioner to challenge the order. However, it was argued that the copy of the order on the GSTN portal did not disclose reasons, hindering the petitioner's right to appeal. The court acknowledged this issue and directed an examination of the portal to verify the visibility of the complete order for the petitioner.

Subsequently, it was revealed that the copy of the order on the GSTN portal accessible to the petitioner did not contain reasons, contrary to the copy in the personal affidavit of an official. The court emphasized that without the complete order with reasons served on the petitioner, the right to challenge the order is compromised. Consequently, the court deemed the order defective and lacking a crucial aspect, i.e., reasons for the conclusions made therein.

In light of the above, the court set aside the impugned order and remitted the matter to the Assessing Officer for issuing a fresh notice to the petitioner with all adverse material, granting two weeks for a written reply. The Assessing Officer was instructed to conduct a hearing within two weeks and provide a reasoned decision. Additionally, the court directed the Assessing Officer to upload the order on the GSTN portal and serve a copy to the petitioner via registered post AD.

Furthermore, the court instructed the concerned authority to investigate the reason for the incomplete order upload on the GSTN portal and implement measures to ensure complete order visibility for taxpayers. The court emphasized the importance of verifiable means for tracking document uploads on the portal to prevent unnecessary litigations arising from incomplete information exchanges. The writ petition was allowed with no costs imposed.

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