Multiple tabs on GST Portal for Revenue to upload Notices and Orders

GST Portal plays a pivotal role in GST law as it facilitates various compliances like filing of returns, tax payments, uploading of Notices and Orders by Revenue, viewing and replying to Notices by taxpayers, filing of appeals etc.

 

Vide this Outlook, we intend to apprise you on multiple tabs / functionalities for viewing Notices and Orders.

 

As putting Notices and Orders on GST Portal is a valid mode of service under GST law, it is imperative for taxpayers to be aware of following tabs / functionalities where such Notices and Orders can be uploaded by Revenue:

 

S.No.	Tab	Path	Notices and Orders uploaded
1	View Notices and Orders Tab	Services >> User Services >> View Notices and Orders	Notices and Orders like Notice for discrepancies in scrutiny of returns (ASMT-10), Pre-SCN (DRC-01A), SCN (DRC-01), Order (DRC-07) etc.
2	Additional Notices and Orders Tab	Services >> User Services >> Additional Notices and Orders
3	My Saved / Filed Applications Tab	Services >> Refunds >> My Saved / Filed Applications	Notices and Orders relating to discrepancies in refund applications like Deficiency Memo (RFD-03), Notice for rejection of refund application (RFD-08), Refund rejection Order (RFD-06).

 

Taxpayers need to be cognizant of such tabs to effectively act upon such Notices and Orders.

 

As there are multiple tabs on GST Portal, taxpayers must regularly check these tabs so that they timely act on Notices and Orders.

 

In the case of Sabari Infra Private Limited v. ACST, 2023-VIL-565-MAD, SCNs were uploaded on ‘Additional Notices and Orders Tab’ instead of ‘View Notices and Orders Tab’. The High Court held that due to complex architecture of GST Portal, taxpayer missed noticing SCNs and thus could not furnish reply. The Court set-aside ex-parte Order passed and remitted the matter back. Similar ruling was also rendered in the case of East Coast Constructions and Industries Limited v. AC (ST), 2023-VIL-694-MAD.

Further, the Allahabad High Court in the case of Baghel Trading Company v. State of UP, Writ Tax No. 1056 of 2023 has taken cognizance of issue that whether service of Notices and Orders will qualify as communication thereof or not. This matter will be heard in due course.

Although, putting Notices and Orders on GST portal is a valid mode of service, GSTN should consider introducing a single tab for uploading such Notices and Orders and ensure sending E-mails & Messages whenever Notices and Orders are uploaded.