the essay of 8 July 2026 · 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 align="justify"><font color="#663399"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>JEST GST - 442</strong></font></font></font></p> <p align="justify"><font color="#663399"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>JULY 08, 2026</strong></font></font></font></p> <p align="center"><font color="#FF6633" face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong> Reply Filed, Justice Misfiled</strong></font></p> <p align="center"><u><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>By Vijay Kumar</strong></font></font></u></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>IT </strong>happens quite often that a Show Cause Notice meant for a taxpayer, dutifully uploaded on the GST portal, sits there like a forgotten suitcase on a railway platform-unclaimed, unnoticed, and waiting for disaster. The taxpayer, blissfully unaware of this digital time bomb, continues with his life until one day he is struck with heavy consequences for the crime of not seeing what he was never told to look for. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">In <em>Bajrang & Bajrang vs. The State Tax Office </em> (W.P. No. 9960 of 2024), the Madras High Court held that a registered person cannot be absolved of the responsibility to monitor the GST portal. Fair enough. The Court, in its judicial generosity, remanded the matter for fresh adjudication subject to a deposit of 10% of the disputed tax demand. A sort of <em>"portal negligence tax". </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">But what happens when the adjudicating authority himself does not see the reply uploaded on the very same portal? </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">This is what exactly happened in this story. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>The Case of the Invisible Reply </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">In a recent Writ Petition, (<em>Golden Bullion v Union of India - <a href="https://taxindiaonline.com/searchcaselaw/details?id=193405&type=caselaw&keyword=null" target="_blank"><strong>2026-TIOL-771-HC-MUM-GST</strong></a></em>)the Order-in-Original dated 13 November 2025 was challenged primarily because the reply filed by the Petitioner to the SCN dated 20 June 2025 was not taken into account. </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Not ignored. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Not rejected. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Simply <strong>not seen.</strong> </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Why? </strong></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Because the adjudicating authority had not checked the portal. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The petitioner submitted that he had diligently filed his reply through the Departmental Portal. But paragraph 4 of the impugned order revealed a startling truth: the adjudicating authority was blissfully unaware of the reply's existence. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Department's Counsel, with admirable candour, submitted: </font></font></p> <div><blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Yes, the reply was indeed submitted, </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- But the portal is generally managed by the jurisdictional officer, </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- And therefore, the reply was not transmitted or brought to the notice of the adjudicating officer </font></font></p></blockquote></div> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">A bureaucratic black hole - generously funded by the exchequer. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Whose Duty Is It Anyway? </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">One is tempted to ask a few elementary questions: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Is it not the foundational duty of an adjudicating authority to check the record before exercising his mighty mouse - click of judgement? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Is it not the duty of someone-anyone-to ensure that a taxpayer's reply does not vanish into digital oblivion? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Is it not the duty of the jurisdictional gatekeeper to pass the file along? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Is it not the duty of someone in the building to ensure justice doesn't evaporate into a server error? </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>Do we build a digital superhighway so that information could be hand-delivered by a bullock cart? </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The adjudicating officer could have just contacted the taxpayer. But that, perhaps, would be beneath his dignity. Even a sepoy could have been asked to make a simple phone call. But why resort to such primitive methods when one can pass orders without seeing replies? </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">And so, without any such botheration, the adjudicating authority did what he is best at- <strong>adversarial adjudication.</strong> </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">It is not clear whether a personal hearing was granted. If it was, the reply submitted by the taxpayer seems to have been treated like an uninvited guest-politely ignored. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2026/JestGST_070726.JPG" style="height:332px; width:494px"/></font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>High Court to the Rescue (Again) </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The taxpayer was left with no option but to approach the High Court-this time the busy Bombay High Court (not that other High Courts are not busy). </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">What could have been solved by a simple phone call by the lowest employee in the adjudicating authority's office had to be sorted out by two High Court judges. These judges have the power to quash Acts of Parliament, award or set aside death sentences, and punish for contempt. Yet here they were, solving a problem created by an adjudicating authority who did not check his portal. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Fortunately, the Department did not argue that the taxpayer should have followed the Departmental appeal channel instead of a writ petition. A rare moment of restraint. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Court, on agreement by both sides, set aside the Order-in-Original dated 13 November 2025 and directed: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>"It is now open for the Adjudicating Authority to consider the matter afresh after taking due note of the show cause reply filed by the Petitioner and also after giving fresh opportunity of hearing the Petitioner. The date of hearing may be notified in advance to the Petitioner." </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The High Court has asked the Adjudicating Authority to perform four simple acts: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">1. Consider the matter afresh, </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">2. Take note of the reply to the show cause notice filed by the Petitioner, </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">3. Give a fresh opportunity of hearing the Petitioner, and </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">4. Notify the date of hearing in advance to the petitioner. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">It is fervently hoped that the distinguished adjudicating authority will be benign enough to consider the High Court's order favourably. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Portal Responsibility: One-Way Traffic? </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Madras High Court held that the petitioner cannot be absolved of the responsibility to monitor the GST portal. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">But can the adjudicating authority be absolved of the responsibility to monitor the same portal? </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If taxpayers must check the portal daily like a devotional ritual, should officers not check it at least once before passing an order? </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>SOP No. 404: The Ostrich Method of Adjudication </strong></font></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 1 : Assume no reply has been filed. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 2 : Pass order confirming Step 1. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 3 : If reply is later discovered, blame the portal. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 4 : If portal is working, blame the jurisdictional officer. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 5 : If jurisdictional officer is working, blame <em>"technical issues." </em></font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Step 6 : If no issues exist, blame the taxpayer anyway. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">This is the only checklist where every step leads to the same conclusion. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Why Does This Happen? </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Because the GST portal is treated like a distant cousin - invited to every function, expected to do all the work, but never actually spoken to. The Department trusts the portal to send notices but does not trust it enough to check replies. It is the only relationship where communication is one-way and responsibility is two-way. </strong></font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>A Short Fictional Dialogue </strong></font></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : Sir, I uploaded my reply on the portal weeks ago. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : I didn't see it. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : But it's there. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : Then why didn't you tell me? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : Sir, the portal is designed to tell you. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : The portal doesn't speak to me. It speaks to the jurisdictional officer. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : And he didn't mention it? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : He didn't tell me. He is a very busy man. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : So where does that leave me? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : In default. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : But why must I pay for an internal communication failure? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : Because suffering builds character. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer : Whose character? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Officer : Yours. Mine is already built and protected by sovereign immunity and <em>Section 157 of the CGST Act. </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">This is classic government comedy. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>The GST Portal User Manual </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>How to Ensure Your Reply Is Seen </strong></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">1. Upload reply. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">2. Call Adjudication officer. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">3. Call jurisdictional officer. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">4. Call the office sepoy. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">5. Consult an astrologer regarding the alignment of the servers. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">6. File a writ Petition. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">7. Call the sepoy back to confirm he received the WhatsApp screenshot of the upload. </font></font></p></blockquote> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>If the officer calls </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Let us assume the officer calls up the taxpayer saying, <em>"You have not replied to the SCN."</em> </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Taxpayer politely says, <em>"Sir, I uploaded it last month." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The officer replies, <em>"Uploading is not enough. You must also inform us that you uploaded it." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The taxpayer asks, <em>"Then why upload at all?" </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The officer says, <em>"Because the law requires it." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The taxpayer asks, <em>"And informing you?" </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The officer says, <em>"Because we require it." </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Please submit your online form offline too. </strong></font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>The<em> "Admitted Proof of Export"</em> Saga </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">I am reminded of a case where an officer threatened an assessee with dire consequences for not producing the admitted proof of export. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The bewildered exporter replied,<em> "I have submitted the shipping bills, the bank realization certificates, and the customs endorsements. What else constitutes 'admitted' proof, and who must admit it?" </em></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The officer explained that submitting proof was not enough-it had to be <em>admitted </em> by him (the officer). </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The assessee still does not understand how the officer can take action against him when the officer himself has not admitted the proof he was supposed to admit. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Moral of the Story </strong></font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If you are a taxpayer and you make a mistake, you will be punished. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">If the Department makes a mistake, you still will be punished. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>In GST, replies may be uploaded - but justice must be downloaded manually - from the High Court website.</strong> </font></font></p> <p align="justify"><font color="#ff0000"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Until next week</font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Comments/feedback welcome at <a href="mailto:vijaywrite@tiol.in" target="_blank">vijaywrite@tiol.in </a> or 9848111243 (WhatsApp) </font></font></p> </body> </html>