In
the case of Pee Bee Enterprises V. Assistant
Commissioner, SGST, Ernakulam, the petitioner approached the HC aggrieved by
the assessment orders served on the petitioner
through publication on the web portal. The
Court vide its Judgment dated August 17th, 2020 held that the
service of GST assessment order through the web portal for the purposes of
filing the returns is a valid service as per GST regime.
Contention of the
Petitioner:
The
petitioner submitted that the assessments pertaining to the months April and
May 2019 were completed under Section 62 of the SGST Act on best judgment
basis, taking note of the non-filing of returns by the petitioner assessee.
While
the assessment orders were dated August 20th, 2019, these orders
were not served on him within 30 days after the date of receipt of the orders,
he filed the returns as permitted under Section 62 of the SGST Act.
He
contends, therefore, that the assessment orders have to be treated as withdrawn
by virtue of the provisions of Section 62 of the Act. It is further contended that he
did not receive the email but received only a copy of the or through registered
post much later.
Contentions
of the Respondent:
Respondents
submit that since the petitioner did not file returns within 30 days of
Assessment order, the then proper officer issued demand notice along with other
requirements. The date of order: August 20th, 2019, has not changed
but only the name of Proper officer was reflected, and the form had already
sent through email on August 20th, 2019 itself, and for abundant
caution its manual copy also served and acknowledged by the petitioner.
Observations/Findings
of the Court:
The
Court observed that the service of an order through the web portal is one of
the methods of service statutorily prescribed under Section 161(1)(c) and (d)
of the SGST Act. If that be so, then the petitioner cannot deny the fact of
receipt of the order on September 28th, 2019 for the purposes of
filing the returns as contemplated under Section 62 of the SGST Act with a view
to getting the assessment order withdrawn.
The
return filed by the petitioner for the period April and May 2019 was only on October
30th, 2019 i.e. 71 days after the date of service of the assessment
order through the web portal and hence the petitioner cannot aspire to get the
benefit of withdrawal of the assessment orders contemplated under Section 62 of
the SGST Act.
The
assessment orders would therefore have to be held valid and the remedy of the
petitioner against the said assessment order can only be through an appeal
before the appellate authority.
Read
the full Judgment here.
- By Ronak Tyagi
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