Case Details: St Xaviers College Calcutta Alumni Association Versus Dy Commissioner of Revenue CGST - (2025) 29 Centax 209 (Cal.)
Judiciary and Counsel Details
- Rajarshi Bharadwaj, J.
- Ms Sutapa Roy Choudhury, Ms Aratrika Roy, Advs. for the Petitioner.
- S/Shri Smarjit Roy Choudhury, Anirban Ray, MD. T. M. Siddiqui, Tanoy Chakraborty, Saptak Sanyal, Advs. for the Respondent.
Facts of the Case
The petitioner, a charitable institution registered under GST, was issued an intimation of liability, a Show Cause Notice (SCN) under Section 73 of the CGST Act, and an order, all placed solely in the ‘Additional Notices and Orders’ tab of the GST portal. These notices and the order were not communicated through the prescribed normal mode of service, such as physical delivery or email, as mandated under the GST law. The petitioner contended that this method of notification failed to meet the statutory requirements for valid service, rendering the notices and order invalid. The matter was brought before the Calcutta High Court, where the petitioner sought the quashing of the notices and order due to procedural non-compliance.
High Court Held
The Hon’ble Calcutta High Court held that placing the notices and orders only in the ‘Additional Notices and Orders’ tab without proper communication via the mandated service mode does not constitute valid service under the provisions of Section 73 of the CGST Act. As a result, the intimation, SCN, and order were quashed. The Court clarified that the department is at liberty to initiate any further proceedings, provided they follow the correct legal procedures and ensure proper communication as required by the law. The writ petition was disposed of in favour of the petitioner.
