Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice. Matter will be put as fresh on 21.09.2021.
DRC-07 ——–The petitioner submitted that a document - Form GST DRC-07 dated 20.07.2021 was received by him through the GST portal. On the other hand, the document brought on record alongwith the written instructions, another Form GST DRC-07 has been produced, for which the counsel for the petitioner submitted that the same was never served on the petitioner. The respondent counsel submitted that the said order was uploaded on the GST portal in entirety. The court observed that perusal of the same does not bring out either the date, time or the description of the document or total number of pages of the document uploaded. When all notices and orders are required to be submitted online through the GST portal, complete credibility of the system offered by the revenue authorities is necessary to be ensured, without exception. Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice.
Held that:- The Hon’ble High Court directed the respondent to file a personal affidavit within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021. Put up as fresh on 21.09.2021.
Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice. Matter will be put as fresh on 21.09.2021.
DRC-07 ——–The petitioner submitted that a document - Form GST DRC-07 dated 20.07.2021 was received by him through the GST portal. On the other hand, the document brought on record alongwith the written instructions, another Form GST DRC-07 has been produced, for which the counsel for the petitioner submitted that the same was never served on the petitioner. The respondent counsel submitted that the said order was uploaded on the GST portal in entirety. The court observed that perusal of the same does not bring out either the date, time or the description of the document or total number of pages of the document uploaded. When all notices and orders are required to be submitted online through the GST portal, complete credibility of the system offered by the revenue authorities is necessary to be ensured, without exception. Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice.
Held that:- The Hon’ble High Court directed the respondent to file a personal affidavit within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021. Put up as fresh on 21.09.2021.