the essay of 24 September 2025 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> </head> <body bgcolor="#FFFFFF"> <p><strong><font color="#663399" face="Verdana, Arial, Helvetica, sans-serif" size="2">SEPTEMBER 24, 2025</font></strong></p> <p align="center"><font color="#FF6633" face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong> Notices That Nobody Notices </strong></font></p> <p align="center"><strong><font face="Verdana, Arial, Helvetica, sans-serif" size="2"><u>By Vijay Kumar</u></font></strong></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong>IN</strong> the grand theatre of GST, the adjudication order is no humble emissary-it's a verdict cloaked in silence. It doesn't arrive with sirens or summons, but with a quiet finality tucked deep within the dashboard. And when it's missed, it isn't just a lapse-it's a liability, litigation, and the slow tightening of procedural noose. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">This issue of Jest GST turns its lens on the orders that go unseen, the digital decisions that slip past the taxpayer's gaze until they resurface in court, fully enforceable and utterly taxing. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">My story this week springs from a striking judgment of the Madurai Bench of the Madras High Court delivered just last week. I'm not dwelling on the main issue in the case-which, though deceptively simple, marks a significant moment in GST jurisprudence. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Here's the crux:</font></p> <p align="justify"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/Jest.PNG" style="float:right; height:150px; width:212px"/></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">A GST officer passed an adjudication order on 28.02.2024 and promptly uploaded it to the GST portal. The taxpayer, against whom the order was passed, remained blissfully unaware of its existence-not because of defiance, but because he wasn't a habitual visitor to the portal. After all, the GST dashboard lacks emojis, gossip, and the thrill of forwarded conspiracy theories. And the Department didn't send him a copy (they usually don't). As a result, the taxpayer missed the statutory four-month window to appeal.</font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The High Court had to decide whether uploading the impugned order in the GSTN portal alone is sufficient and whether the limitation for filing appeal under Section 107 of the Act would start running from the date of uploading. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The Court held that in this case, the order had merely been uploaded in the portal and not <font color="#ff0000">communicated</font> to the assessee and the limitation will start running only after it is communicated - <a href="https://taxindiaonline.com/searchcaselaw/details?id=189554&type=caselaw&keyword=null" target="_blank"><strong>2025-TIOL-1512-HC-MAD-GST</strong></a>. You may also read our article <a href="https://taxindiaonline.com/news/details?id=52266&view=news" target="_blank"><strong>SERVICE is not equal to COMMUNICATE</strong></a>. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">But my story isn't about the ruling itself-it's about the thoughtful suggestions by the Counsel for the petitioner, S. Jaikumar, Advocate. Remarkably, these suggestions were not just heard-they were recorded as part of the judgment. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The Counsel was drawing attention to a systemic blind spot: </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Under the current GST regime, critical communications-Show Cause Notices, adjudication orders, appellate decisions-are uploaded to the taxpayer's dashboard. No email. No post. No carrier pigeon. These orders arrive like bureaucratic phantoms-no knock, no ping. Small businesses, already juggling compliance and chaos, often miss these uploads - because of digital detachment. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">And the consequences? </font></p> <blockquote><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Missed appeal deadlines </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Surge in writ petitions </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Courts drowning in paperwork </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- A tragicomedy streaming in every High Court near you - no subscription required, just a missed login. </font></p></blockquote> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The Counsel's suggestions, now immortalized in the High Court's order, are refreshingly practical: </font></p> <blockquote><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Dashboard Pop-Ups: Notices should demand attention-bold, red, and preferably flashing. </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- OTP Acknowledgment: No access to the portal until the taxpayer confirms receipt via OTP. </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- The date of OTP becomes the legal date of service. </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Functional Lockdown: No filings, no returns, no escape-until the order is acknowledged. </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Physical Mail for Cancelled Registrations: Because dashboards don't blink, buzz, or shout-they just wait, silently, for your downfall. </font></p></blockquote> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">If justice is blind, perhaps it needs a pop-up. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">If governance is digital, maybe it needs a human touch. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">And if the GST Council, CBIC, and GSTN are listening-maybe it's time to act before the next rate revision steals the spotlight. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The High Court, in a rare gesture of procedural empathy, extracted the Counsel's written submissions verbatim. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Here they are: </font></p> <blockquote><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7"><em>1. Under the current framework of the GST regime, show cause notices (SCNs), adjudication orders, appellate authority orders, personal hearing intimations and other communications are merely uploaded in the taxpayer's dashboard on the GST common portal, which appear in 'Notices or Orders' or 'Additional Notices or Orders', without any separate mode of physical intimation through postal means. </em></font></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">2. Due to the above mode of communication, </font></em></p><blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Taxpayers, particularly small and medium enterprises, often remain unaware of such uploads. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Many a time, appeal deadlines are missed, not due to wilful default but due to the absence of knowledge of such communications. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Consequently, it results in litigation, multiplicity of writ petitions, and increased burden on the Hon'ble Courts, and other stake holders in the GST. </font></em></p></blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">3. Suggestion for a practical reform: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">This Hon'ble Court may be pleased to direct or recommend that the GST Network (GSTN), GST Council or the respective governments to take immediate steps to re-engineer the GST portal with the following suggested features: </font></em></p><blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Prominent Notification Window: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Any SCN, adjudication order, cancellation order, or appellate order shall be displayed prominently on the home page after login, highlighted in bold or in red, clearly indicating urgency. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Mandatory Acknowledgement via OTP: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">The portal can be modified such that unless the taxpayer enters an OTP sent to the registered email/mobile number to acknowledge viewing the communication, access to other functionalities of the portal shall remain blocked. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">The date of OTP authentication may be treated as the date of service under Section 169 for legal compliance and limitation purposes if the orders are being uploaded only in portal without being communicated in physical mode such as post. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Alternative service in cancelled registration cases: </font></em></p></blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Where GST registration is cancelled (either suo -motu or otherwise), there is no requirement for the registration cancelled taxpayer to access the GST portal on a regular basis as they are not doing the business and are not required to file the returns. In such cases the respective authorities should be directed to ensure that orders are also served through physical post to the residential address or the address given by the taxpayer to the authority at the time of filing of the cancellation application (as the business address may not be operative as the business itself is closed), in addition to portal upload, if not the means of other modes of communication envisaged under Section 169 of the <strong><a href="https://taxindiaonline.com/pressrelease/details?id=3006&type=pressrelease" target="_blank">CGST</a></strong>/TNGST Act, 2017 itself becomes otiose. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">4.0 Precedent for Portal-based Functional Restriction: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">It is respectfully submitted that the GST portal already incorporates functional restrictions to ensure taxpayer compliance. For instance: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">On conjoint reading of Section 39(10) of the CGST <a href="https://taxindiaonline.com/pressrelease/details?id=3006&type=pressrelease" target="_blank"><strong>Act, 2017</strong> </a>and Rule 59(6) of the CGST <a href="https://taxindiaonline.com/pressrelease/details?id=3014&type=pressrelease" target="_blank"><strong>Rules, 2017</strong> </a>, provides that if a registered person fails to furnish GSTR-3B for a tax period, then the filing of GSTR-1 for the subsequent month is blocked by the portal. In this regard, the GSTN has issued advisory on sequential filing of GSTR-1, dated: 21st October 2022. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">4.1 The Petitioner humbly submits that a similar systemic restriction can be adopted for critical legal communications, such as Show Cause Notices, Adjudication Orders, Registration Cancellation Orders, etc. Specifically: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">The portal may be technologically configured such that no further access to return filing or other functionalities is granted unless and until the taxpayer acknowledges the uploaded order or communication by way of an OTP-based authentication. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">The date on which OTP acknowledgment is submitted may be deemed to be the date of service under Section 169 of the CGST Act, 2017, thereby bringing clarity to limitation periods for filing appeals or replies. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">5. It is submitted that if the taxpayer has not complied with the EKYC Norms, then on Login to the GST portal there pop ups a notification on the dashboard of GST portal reminding to fill the details for E-KYC. Similar to that a pop up can appear for notices and orders issued. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">6. The benefits of such an approach are as follows: </font></em></p><blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Reduces litigation based on non-service or delayed knowledge of orders. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Brings clarity and transparency in procedural compliance. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Ensures accessibility and accountability. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">Saves judicial time and aligns with the spirit of ease of doing business. </font></em></p></blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">7. It is submitted that the when mode of service through portal is ineffective in practice for the above-mentioned reasons, and when the Hon'ble Madras High Court in WP Nos. 33562 of 2024 and etc, batch and in WP No. 1114 of 2025 have held that the mode of service through GST portal is a valid mode under Section 169 of the <a href="https://taxindiaonline.com/pressrelease/details?id=3006&type=pressrelease" target="_blank"><strong>CGST Act, 2017</strong></a>, alternatively the GSTN should re-design the GST portal by providing easy visibility and accessibility of the notices or orders in the GST portal in order to uphold the principles of natural justice and ensure access to remedy. </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">8. Recommendations: </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">In light of the above, it is respectfully prayed that this Hon'ble High Court may kindly: </font></em></p><blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">a. Recommend to the GST Network (GSTN), GST Council and respective governments to introduce the following measures in the portal architecture: </font></em></p><blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Mandatory popup or dashboard alert for all legal communications; </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- OTP-based acknowledgment, the date of which will be treated as the effective date of communication when the communications are made only through the GST portal; </font></em></p><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">- Functional restriction until acknowledgment is submitted, similar to restrictions under Rule 59(6); </font></em></p></blockquote></blockquote><p align="justify"><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#d1d1e7">b. Further direct that in cases where the taxpayer's registration stands cancelled and there is no requirement for the registration cancelled taxpayer to access the GST portal on a regular basis as they are not doing the business and are not required to file the returns, the respective authorities should be directed to ensure that orders are also served through physical post to the residential address or the address given by the taxpayer to the authority at the time of filing of the cancellation application (as the business address may not be operative as the business itself is closed), in addition to portal upload, if not the means of other modes of communication envisaged under Section 169 of the <a href="https://taxindiaonline.com/pressrelease/details?id=3006&type=pressrelease" target="_blank"><strong>CGST</strong></a>/TNGST Act, 2017 itself becomes otiose." </font></em></p></blockquote> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The High Court observed, </font></p> <blockquote><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2"><em>Since the written submissions pertain to a larger canvas, I have extracted the same verbatim. </em></font><em><font face="Verdana, Arial, Helvetica, sans-serif" size="2" style="background-color:#f3dbcf">It is for those at the ultimate helm of affairs to take note of the suggestions made above.</font></em></p></blockquote> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Who are these ultimate helmsmen? GST Council, CBIC, GSTN. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Will they take note? That depends-first, they must know these suggestions exist. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Though the High Court made these suggestions part of its order, it has not given any directions nor marked a copy of the order to the above authorities at the ultimate helm of affairs. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">So, we, Taxindiaonline will send a copy of the order to them and hope someone reads it-and acts. </font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Meanwhile, you are advised to: </font></p> <blockquote><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Log in daily. </font></p><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">- Pray. </font></p></blockquote> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">You may discover an adjudication order dated last month-quietly waiting, legally binding, and utterly unforgiving.</font></p> <p align="justify"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/Jest2.PNG" style="height:328px; width:533px"/></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">The only thing louder than a missed notice is the silence that follows. </font></p> <p align="justify"><font color="#ff0000" face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong>Until next week</strong></font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">Comments/feedback welcome at <a href="mailto:vijaywrite@tiol.in" target="_blank">vijaywrite@tiol.in </a>or 9848111243 (WhatsApp)</font></p> </body> </html>