2026 (6) TMI 427

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.... Present writ petition has been filed against the order dated 09.03.2026 passed by respondent no.2, rejecting the petitioner's refund application. Basic grievance exists that though the petitioner had filed a reply dated 28.02.2026, it was prevented from filing additional reply, on the Common Portal run and managed by the GSTN. In that circumstance, the petitioner is aggrieved by the non-consideration of its case. 3. In such circumstances, we had passed the order dated 16.04.2026, requiring Sri Gopal Verma, learned counsel for the GSTN to obtain instructions as to why the petitioner was prevented from filing further replies. 4. Today, Sri Gopal Verma has produced written instructions. Copy of the same has been marked as 'X&#39....

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....he hybrid mode suggested by Sri Verma as the most desirable course to be adopted. 8. Once notice may be issued and replies may be entertained primarily through online mode, a mechanism must exist to allow for supplementary replies or further replies to be filed through online mode, as well. 9. Issuance of notices and orders, filing of replies provided through online mode also creates prima facie evidence of such documents having been issued or filed either by the revenue authorities or the noticee. 10. Once such online mode is described as the preferred mode of communication between the revenue authorities/noticee/tax-payers, it would be wholly in the fitness of things that the GSTN Portal may be worked to accommodate filing of add....