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The Tax Publishers 2023 TaxPub(GST) 1798 (Cal-HC) : (2024) 116 ITPJ (G) 0329
WEST BENGAL GOODS AND SERVICES TAX ACT, 2017
Section 74
Where notices have been uploaded on the GST Online portal under the heading 'Additional Notices and Orders' and both the said links are accessible by the assessee and it is now incumbent on the assessee or an authorized person being a registered tax payer to check each of the links and ascertain whether any order or notices have been uploaded in the portal or not the plea of non-receipt of the notice is not sustainable.
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Determination of tax - Allegation of having issued unsigned notices - Validity of -
Assessee challenged notice under section 74 along with assessment order passed under section 74, contending that the intimation of tax as communicated to the him was unsigned and thus invalid in law.Held: Any notice issued and uploaded in the GST Portal is automatically authenticated by way of digital signatures. The name and designation of the officer is usually reflected therein. In any event, there are adequate safeguards in section 74(9) of the Act itself which provides for an opportunity to every assessee to submit a representation to the proper officer in case of any grievance. It appears from the records that despite receipt of a notice regarding intimation of tax and a subsequent show cause notice, the assessee wilfully and deliberately neglected to submit any representation and chose to ignore all such steps taken by the respondent authorities.
REFERRED :
FAVOUR : In favour of Revenue.
A.Y. :
IN THE CALCUTTA HIGH COURT
RAVI KRISHAN KAPUR J.
Goutam Bhowmik v. State of West Bengal & Ors.
WPA 1866 of 2023
18 November, 2023
Petitioner by: Himangshu Kr. Roy, Advocate Abhilash Mittal, Advocate
State by: Subir Kr. Saha, Advocate
Ravi Krishan Kapur, J.
The grievance of the petitioner is directed against an intimation of tax liability read with a show cause notice issued under section 74 of the West Bengal Goods and Services Tax Act, 2017 (the Act), the final order dated 7 December, 2022 passed under section 74 of the Act and the consequential notice of bank attachment dated 22 June, 2023.
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