Timely invocation of statutory remedies is essential for challenging orders under tax law; ignorance of online notifications does not excuse non-compliance.

JUDGMENT

The petitioner is a registered Contractor, who had undertaken contract work with the Government Departments. The challenge raised in this writ petition is against Ext.P1 revenue recovery notice and Ext.P4 order passed under Section 73 of the Central Goods and Service Tax Act. As far as Ext.P4 order is concerned, the same was passed as early as on 01.08.2024, and no challenge has been raised against the same by invoking the statutory remedies.

2. The reason stated by the petitioner is that the petitioner was not aware of the proceedings and that the said order was not served upon him.

3. The learned counsel for the petitioner raised various contentions with regard to the sustainability of the demand made, on its merits. However, it is to be noted that, despite the fact that, Ext.P4 order was passed, as early as on 01.08.2024, the petitioner did not invoke any of the statutory remedies available, in time.

4. Even though it is contended by the learned counsel for the petitioner that the order was not served upon the petitioner, it is discernible from the pleadings itself that the said order as well as the show cause notices were downloaded by the petitioner from the web portal. This itself would indicate that the order and notices were uploaded in the portal and were available in the web portal. As per Section 169 of the CGST Act, uploading of the order in the web portal, amounts to satisfactory compliance of the conditions for service of notice. Even the show cause notice issued to the petitioner before issuance of Ext.P4 order was also not responded to by the petitioner.

5. In such circumstances, I do not find any justifiable reason to entertain this writ petition after the period of limitation contemplated under Section 107 of the Act to file a statutory appeal before the authorities concerned.

Therefore, this writ petition is dismissed. It is clarified that this judgment will not preclude the petitioner to invoke the other remedies available to the petitioner including rectification, if any.

Sd/-