Gaps Found in Issuance of SCN on Portal | HC Directed GSTN Officer to File Affidavit Regarding Certain Functions of Portal

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  • Last Updated on 29 May, 2024

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Case Details: R.A. International (GST-HC-ID-555741 (4)-Rita Roy - [2024] 162 taxmann.com 812

Judiciary and Counsel Details

    • Sanjeev Sachdeva & Ravinder Dudeja, JJ.
    • Vineet Bhatia, Aamnaya Jagannath Mishra & Bipin Punia, Advs. for the Petitioner.
    • Harpreet Singh, Ms. Suhani Mathua, Jatin Kumar Gaur, Ms. Pritika Nagpal, Rajat Kumar Kanaujiya, Rakesh Garga & Shubham Tyagi for the Respondent.

Facts of the Case

The petitioner challenged the Show Cause Notice (‘SCN’) dated 22.04.2024, whereby the GST registration of the petitioner was suspended with effect from 22.04.2024. The SCN for cancellation of GST registration was issued on the grounds of ‘Section 29(2)(e) of the CGST Act – registration obtained by means of fraud, willful misstatement, or suppression of facts’.

High Court Held

The High Court noted that the SCN does not contain certain necessary details. While the date and time of the personal hearing are mentioned, the name and designation of the issuer of the notice are not reflected. The GST officer submits that the line mentioning that registration is suspended appears automatically in the notice by the portal. Additionally, the reasons mentioned in the SCN are selected from a dropdown menu in the system, and queries and remarks of the proper officer do not reflect on the portal. The name and designation of the officer sometimes appear and sometimes do not due to a technical glitch in the system. It is also stated by the officer that there are only checkboxes on the portal, and clicking the checkbox causes the date of the SCN to be taken as the date of suspension.

Therefore, the High Court directed a senior competent officer of the GSTN Network to file an affidavit detailing the manner in which the portal functions. This includes explaining how reasons are reflected in the SCN, the options available to the Proper Officer to incorporate additional reasons or grounds, the inclusion of the name, designation, and personal signature of the Proper Officer on the SCN, the information made available to the assessee once the SCN is uploaded on the portal, and the date and manner in which the registration is suspended.

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