Assessee unaware of Form GST DRC 01 SCN uploaded on common portal under “Additional Notices and Orders”: Calcutta HC remands to Appellate Authority [Read Order]

Mohammad Hasim Khan , the petitioner challenged the order dated 29th May, 2025 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 ( “said Act”), arising out of an order dated 4th August, 2023 passed under Section 73(9) of the said Act, for the tax period 1st July, 2017 to 31st March, 2018, rejecting the petitioner’s appeal on the ground of limitation, the instant writ petition has been filed.

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Mr. Ray, advocate appearing in support of the writ petition has attempted to make out a case that since, the notices identifying discrepancies under Section 61 of the said Act in Form GST ASMT -10, pre-show cause notice in Form GST DRC-01A and the show cause notice in Form GST DRC 01 had been uploaded on the common portal under the head “Additional Notices and Orders”, the petitioner being unaware, could not appropriately represent the case which resulted in passing an ex parte adjudication order.

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It was submitted that immediately upon acquiring knowledge as regards the adjudication order, an appeal was filed on 29th March, 2025 along with the pre-deposit as is required for maintaining the appeal. Unfortunately for the petitioner in the process as aforesaid there had been delay. Mr. Ray, would submit although an explanation was provided by the petitioner, the appellate authority had refused to accept the same and consequentially rejected the appeal. He would submit that the petitioner, in fact, at present has been rendered remediless by reasons of the Appellate Tribunal not being constituted and, as such, he seeks for interference of the Court.

Mr. Chakraborty, advocate appears on behalf of the respondents. According to him, the petitioner was well-aware of the proceedings. The petitioner had also responded to the pre-show cause notice. If the petitioner has chosen to stay away, the respondents cannot be held responsible therefor. The appellate authority had rightly rejected the appeal in absence of any cogent explanation.

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However, having regard to the fact that the petitioner had responded to the pre-show cause notice,the court refused to accept such explanation provided by the petitioner. Be that as it may, taking into consideration the fact that the provisions of the said Act provides for multitire adjudicating process and the petitioner by reasons of the Appellate Tribunal not being constituted is unable to maintain its challenge before the statutory authority, ordinarily, the Court would be required to hear out the matter on merits.

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A single bench of Justice Raja Basu Chowdhury noted that all records of the proceedings are available on the common portal and it is far more convenient for the appellate authority to access such records from the common portal.

Though the explanation provided for by the petitioner is not entirely sufficient, however, for the ends of justice, the court remanded the matter back to the appellate authority for a decision on merits, by condoning the delay, subject to the petitioner making payment of a sum of Rs.5000/- with the Calcutta High Court Legal Services Committee. The consequential demand, if any, in form ALP-04 shall stand quash.

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