Electronic communication in GST proceedings and the need for workable notice access for smaller taxpayers

The objection that electronic GST communications were not received through e-mail or SMS was not pressed and was therefore not decided on merits. The court also noted a suggestion that the State consider a workable communication system for GST proceedings, including link-based access to notices and orders and a helpline number, to address digital access difficulties faced by smaller taxpayers. The matter was then adjourned for further consideration, with a request that the State examine an improved mode of communication.

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Issues: (i) Whether the petitioner's objection regarding non-receipt of electronic communication was pressed and decided on merits; (ii) whether any further direction was issued regarding a workable mode of communication for GST proceedings.

Analysis: The objection concerning non-receipt of e-mail communication and SMS alert was specifically not pressed. The matter also recorded a suggestion that the State consider a workable method of communicating initiation and culmination of GST proceedings, including link-based access to notices and orders and a helpline number, in light of the digital divide and difficulties faced by smaller taxpayers. The case was then adjourned for further consideration.

Outcome: The objection was dismissed as not pressed, and the matter was listed for further hearing with a request to the State to explore a suitable communication mechanism.

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