GST assessment and service via GST portal deemed valid; writ petition dismissed for delay and laches.
Assessment order was passed after following statutory procedure and notices under DRC-01A and DRC-01 were served via the GST portal, which the court treated as valid service. The petitioner's claim that portal access was barred due to cancellation of registration was rejected because the assessment period predated cancellation and portal access was not restricted; no satisfactory explanation was offered for delay. The High Court found delay and laches fatal to the petition and dismissed the writ petition for want of prosecution.
Issues: (i) Whether the writ petition challenging the assessment order can be entertained despite the inordinate delay and laches; (ii) Whether the petitioner was denied a proper opportunity of hearing because the notices and assessment order were uploaded on the GST portal and the petitioner could not access them due to cancellation of registration.
Issue (i): Whether the writ petition is maintainable in view of delay and laches in approaching the Court.
Analysis: The assessment order and antecedent notices were dated and uploaded on the statutory portal; an earlier direction required statutory remedies to be invoked within a specified period. The petitioner offered no satisfactory explanation for the delay of over a year in filing the present petition and did not pursue remedies after initiation of revocation proceedings. Prior departmental proceedings (inspection and audit) put the petitioner on notice of assessment action. Reliance is placed on the principle that inability to access portal or alleged non-receipt does not automatically justify condonation of long delay where statutory electronic service is prescribed.
Conclusion: The writ petition is barred by delay and laches and is not maintainable.
Issue (ii): Whether non-access to the GST portal due to cancellation of registration deprived the petitioner of a proper opportunity of hearing and justification to entertain the writ petition.
Analysis: The assessment relates to periods during which the petitioner was a registered person and there was no absolute restriction on accessing the portal for those records. Notices including pre-show cause and show cause forms were uploaded and served in accordance with the prescribed procedure. The petitioner did not demonstrate that inability to access the portal prevented presentation of objections within the statutory time or that there was a substantive denial of opportunity warranting interference.
Conclusion: The contention of denial of opportunity due to portal access is rejected; electronic service through the portal is effective for the purposes of limitation and procedure in the circumstances of this case.
Final Conclusion: The petition is dismissed on grounds of inordinate delay and failure to establish denial of statutory opportunity; no interference with the assessment order is warranted.
Ratio Decidendi: Where electronic service via the statutory GST portal is prescribed, unexplained long delay and failure to avail statutory remedies do not justify condoning delay or quashing assessment; inability to access the portal due to cancellation of registration does not automatically vitiate service or preclude limitation where proceedings relate to periods of registration.
TaxTMI 
AI Drafter ✕
TaxTMI 
