“View Additional Notices and Orders” Tab in GST Portal: Here’s the Reason You Should Check Daily

As a registered person under applicable GST enactments, it is the duty of the registered person to monitor GST portal
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Being registered under the Goods and Services Tax ( GST ) system entails the responsibility of regularly monitoring the GST portal. Upon receiving notices and orders uploaded in the “View Additional Notices and Orders” tab, the GST payers filed the writ petitions before the High Court to contest GST demands, ensuring their right to challenge the proceedings. If the GST payer neglects to do so, they must face the legal consequences.

WHY SHOULD YOU CHECK GST PORTAL DAILY

The following are the reasons to check the GST portal Daily:

To check whether you received a show cause notice or GST demand order : The “View Additional Notices and Orders” tab serves as a platform for officers to upload notices and demand orders, which taxpayers can access and download from the portal. With the shift towards electronic procedures, officers now opt to upload Show Cause Notices ( SCN ) and demand orders directly onto the portal. While the GST Act outlines various methods for serving notices, officers find the portal method more convenient and secure.

To be updated on your own tax related activities with the government : As a GST taxpayer, it is essential to stay informed about your payments and recipients. Additionally, it is your responsibility to monitor any discrepancies in your GSTR filings, which may prompt GST notices and demands. Even if you delegate tax-related tasks to a GST consultant or accountant, it is crucial to request them to regularly check the portal to prevent such obstacles. If you’re well-versed with the GST portal, you can directly check the portal weekly once or twice, otherwise you can try to learn.

To meet the GST demands by the officers within the limitation period :  The taxpayer could satisfy the officers’ GST demands within the allotted time by regularly monitoring the GST portal. The taxpayer has the allotted time to file the reply notice if it is a SCN. It is your responsibility to examine these every day in order to guarantee your right to respond or appear at the personal hearings.

To contest the order or notice within the limitation period: Regularly monitoring the GST portal empowers taxpayers to promptly contest any orders or notices they disagree with. Failing to do so may increase the risk of authorities or high courts rejecting requests for condonation.

To avoid bank account attachments : In many instances, GST payers discover demands or notices related to GST proceedings only after their bank accounts are attached or funds are appropriated. To avoid such actions, it’s crucial to promptly respond to notices or demand orders uploaded on the portal. Keeping a vigilant eye on the portal ensures timely awareness of any uploaded notices or orders.

CASES

Narie Constructions Private Limited, vs The State Tax Officer

In this case, the Madras High Court directed the petitioner to deposit 10% of the disputed tax demand within two weeks for reconsideration, after finding that the petitioner was unaware of GST proceedings due to a notice solely uploaded on the GST portal’s “View Additional Notices and Orders” tab. Citing previous court orders, the petitioner’s counsel argued for proper notice service and multiple opportunities for a personal hearing. The respondent acknowledged notice but asserted the validity of the impugned order.

Tvl. Mayur Granites vs The Assistant Commissioner

In this case, the Madras High Court ordered a 10% pre-deposit for challenging a GST demand stemming from a discrepancy between the petitioner’s GST returns, uploaded solely on the portal without other communication. Mayur Granites, the petitioner, cited unawareness of proceedings and offered to remit the deposit pending reconsideration.

Raj Rekha, vs The Deputy State Tax Officer-II (FAC)

In this case, the petitioner claimed that his accountant missed the notices as it was uploaded in the “view additional notices and orders” tab on the GST portal. The Madras High Court granted the petitioner a chance to contest a GST demand, contingent upon a 10% pre-deposit. The petitioner challenged an order dated 31.07.2023, claiming lack of opportunity to present their case due to reliance on their accountant, who missed the notices.

Rishab Industries vs The Assistant Commissioner (ST)

In this case, the Madras High Court mandated a 10% pre-deposit for reconsidering the case where the petitioner, Muthu Traders, was unaware of GST proceedings due to their consultant’s oversight. The petitioner claimed unfamiliarity with GST compliance and relied on the consultant, who failed to inform them about the disparity between GSTR 3B and GSTR 2A.

Newlab F Apparels LLP vs The Assistant Commissioner

In this case, the Madras High Court has overturned a GST assessment order, imposing a 10% pre-deposit condition to contest the tax demand. Despite the petitioner’s claim of unawareness of GST proceedings, the court found this explanation unconvincing, emphasising the importance of compliance for registered entities. The court observed that “As a registered person under applicable GST enactments, the explanation of the petitioner that he was unaware of proceedings is not convincing”.

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