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R. MAHADEVAN, MOHAMMED SHAFFIQ
V. N. V. Builders Pvt. Ltd. – Appellant
Versus
State Tax Officer, Gobichettipalayam, Assistant Commissioner (State Tax Officer) – Respondent
JUDGMENT :
Mohammed Shaffiq, J.
The present writ appeal is filed challenging the order of the learned Single Judge in W.P.No.14453 of 2024 dated 03.06.2024 insofar as it has denied the discretionary relief under Article 226 of the Constitution on the premise that the appellant has filed the writ petition challenging the order dated 09.01.2019 only on 24.05.2024 i.e., almost 5 years after the impugned order came to be passed.
2. It is submitted by the learned counsel for the appellant that the order dated 09.01.2019 was challenged primarily on the ground that the same was not communicated to the appellant through any mode including uploading on the GST portal. The appellant was served with the garnishee notice on 15.05.2024 and it was only thereafter that the appellant requested the 1st Respondent to furnish a certified copy of the impugned order. It was submitted that there has been a gross violation of the procedure as provided under the GST Act and Rules inasmuch as GST DRC-01A, GST DRC-01 nor GST DRC-07, GST DRC-07A was served on the appellant. It was thus submitted that the entire proceeding is bad in law and offends Article 265 of the Constitution apart from being in violation of
Effective communication of orders under the GST Act requires awareness by the recipient, not merely availability on an online portal, impacting a party's ability to appeal.
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