GST UPDATE

???? Desk of CA. Praveen Sharma Series-574????

CALCUTTA HIGH COURT IN THE CASE OF Delta Goods Private Limited Section 169 of the CGST Act, 2017 

?The petitioners filed a writ petition claiming that their appeal was disposed of by the appellate authority without a hearing. They argued that although they received a notice via email, it was not legally valid as it was not uploaded to the official portal. They cited a notification from March 2022, claiming it amended Section 146 of the WBGST/CGST Act, 2017.

?However, the court clarified that the March 2022 notification did not amend Section 146 but only modified a previous notification. According to Section 169 of the Act, service of notice via email is valid. Since the petitioners were notified by email and chose not to appear, the court found no grounds for interference. The writ petition was dismissed, allowing the petitioners to pursue other statutory remedies if they wish. The court also expressed appreciation for the assistance provided by the advocate.

?The petition was dismissed without any order as to costs, and the petitioners were reminded that they could still seek statutory remedies.

CA. Praveen Sharma

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