2026 (1) TMI 107 - HC - GST

GST notices served only via portal 'Additional Notices and Orders'; delayed taxpayer knowledge leads to appeal delay dismissal set aside.

Where GST notices and the impugned adjudication order were served only by uploading on the GST portal under 'Additional Notices and Orders', without any ... Dismissal of appeal on the ground of delay - fault with uploading of notices under the “Additional Notices and Orders” or not - HELD THAT:- It is not in dispute that the petitioners have been served with the notices in respect of the proceeding and the order impugned only by way of uploading thereof on the relevant GST portal and not by any other mode. It is the petitioners’ case that they could get to know of the notices and the order impugned only after receiving intimation through mail. In such view of the matter, it cannot be said that the petitioners had due knowledge of the proceedings that had been continued and concluded against them. Sankar Agarwala [2025 (11) TMI 295 - CALCUTTA HIGH COURT] has elaborately dealt with a similar issue. This Court has no reason to take a different view. The order impugned herein dated May 21, 2025, therefore, deserves to be set aside - Petition disposed off. Issues: Whether an appellate order dismissing an appeal as time-barred can be set aside and the appeal restored where notices and orders were communicated only by uploading on the GST portal and the petitioner remained unaware of the proceedings until receiving an email notice.Analysis: The matter involves an appellate order under Section 107 of the WBGST Act, 2017/CGST Act, 2017 dismissing an appeal against an adjudication order passed under Section 73 of the relevant Act on the ground of delay. The petitioner asserts lack of actual knowledge of notices and the adjudication order because service occurred solely by uploading documents to the GST portal under the 'Additional Notices and Orders' tab and that awareness arose only upon receipt of an email reminder. A coordinate-bench precedent addressing similar facts was relied upon. The appellate authority issued a notice seeking explanation for delay; the petitioner had furnished a reply. Having regard to the manner of service, the petitioner's lack of effective notice, and the availability of a response to the show-cause notice, the appellate dismissal for delay required reconsideration to afford the petitioner an opportunity to contest the appeal on merits.Conclusion: The appellate order dated May 21, 2025 is set aside and the appeal is restored to the appellate authority for fresh decision on merits, permitting the petitioner to raise all points, including facts of earlier demand being dropped; outcome is in favour of the petitioner (assessee).