In one of the cases, taxpayer approached the court with a prayer that he has filed returns within 30 days of service of demand notice and relief be granted to him but to no avail. Because the department argued that the order was communicated to him by uploading on common portal, 𝐑𝐞𝐯𝐢𝐞𝐰 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 filed was also dismissed.
𝐃𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐜𝐨𝐮𝐫𝐬𝐞 𝐨𝐟 𝐡𝐞𝐚𝐫𝐢𝐧𝐠 𝐚𝐧𝐨𝐭𝐡𝐞𝐫 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 [WP (C) No. 15297 of 2020], Court came to know about technical aspects of uploading order online while interacting with official of State GST department. The Court observed that the department is 𝐮𝐩𝐥𝐨𝐚𝐝𝐢𝐧𝐠 𝐚𝐬𝐬𝐞𝐬𝐬𝐦𝐞𝐧𝐭 𝐨𝐫𝐝𝐞𝐫𝐬 𝐨𝐧 𝐭𝐡𝐞 𝐛𝐚𝐜𝐤-𝐞𝐧𝐝 𝐰𝐞𝐛 𝐩𝐨𝐫𝐭𝐚𝐥 𝐦𝐚𝐢𝐧𝐭𝐚𝐢𝐧𝐞𝐝 𝐛𝐲 𝐭𝐡𝐞 𝐒𝐭𝐚𝐭𝐞 𝐆𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐚𝐧𝐝 𝐧𝐨𝐭 𝐭𝐨 𝐭𝐡𝐞 𝐜𝐨𝐦𝐦𝐨𝐧 𝐰𝐞𝐛 𝐩𝐨𝐫𝐭𝐚𝐥 𝐦𝐚𝐢𝐧𝐭𝐚𝐢𝐧𝐞𝐝 𝐛𝐲 𝐭𝐡𝐞 𝐆𝐒𝐓 𝐍𝐞𝐭𝐰𝐨𝐫𝐤. Accordingly, relief was pronounced to the petitioner.
Now, the question is “Whether ease of doing business and good conduct of bureaucracy in taxpayer dealings be ensured with these inherent technicalities”? We think, No. What do you think?
