Facts of the Case

The petitioner, M/s. New Security Force, challenged the Order-in-Original dated 04.02.2025, passed by the Additional Commissioner of GST & Central Excise, before the Madurai Bench of the Madras High Court under Article 226 of the Constitution of India.

The impugned order determined issues relating to short declaration of taxable turnover, willful misstatement in GSTR-3B returns, and other GST-related deficiencies. The petitioner contended that although the adjudication order had been passed, it had not been uploaded on the GST portal, thereby preventing the petitioner from filing a statutory appeal before the appellate authority.

Issues Involved

  1. Whether failure to upload an adjudication order on the GST portal deprives the assessee of the opportunity to file a statutory appeal.
  2. Whether the High Court should direct the GST authorities to upload the order so that the limitation period for filing an appeal commences from the date of such uploading.
  3. Whether relief under Article 226 is justified when procedural lapses by the department affect the statutory appellate remedy.

Petitioner’s Arguments

  • The petitioner submitted that the adjudication order dated 04.02.2025 had not been uploaded on the GST portal.
  • Due to the absence of the order on the portal, the petitioner was unable to avail the statutory appellate remedy.
  • The petitioner requested the High Court to quash the impugned order or grant appropriate relief to safeguard its right to file an appeal.

Respondent’s Arguments

  • The Standing Counsel appearing for the GST Department, upon verification, acknowledged that the impugned order had indeed not been uploaded on the GST portal.
  • The respondents did not dispute the factual position regarding the non-uploading of the adjudication order.

Court Order / Findings

The Madras High Court disposed of the writ petition with the following directions:

  • The respondents were directed to upload the impugned Order-in-Original dated 04.02.2025 on the GST portal within one week from the date of receipt of the web copy of the Court's order.
  • The date of uploading of the order shall be treated as the starting point for computing the limitation period for filing the statutory appeal.
  • The petitioner was granted liberty to file an appeal before the appropriate Appellate Authority after the order is uploaded.
  • The connected miscellaneous petitions were also closed, with no order as to costs.

Important Clarification

This judgment reiterates that an assessee cannot be deprived of the statutory right to appeal merely because the adjudication order has not been uploaded on the GST portal by the department. The Court protected the taxpayer's appellate rights by directing that the limitation period should commence only from the date on which the order becomes available on the portal.

Sections / Provisions Involved

  • Article 226 of the Constitution of India
  • Provisions relating to adjudication and appellate remedies under the Central Goods and Services Tax Act, 2017
  • Provisions governing filing of GSTR-3B and determination of taxable turnover

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785407674_2416compressed.pdf

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