GST - Providing Pure Services by way of rendering Consulting Services to Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation is exempted: AAR

GST - Common web portal - Technical glitches still persist - Until they are resolved, prudent to simultaneously serve notices etc. u/s 169(1)(b) i.e. by RPAD - Matter remanded: HC

2022-TIOL-376-HC-MAD-GST

Pushpam Realty Vs STO

GST - Petitioners have challenged the impugned assessment orders and the impugned recovery proceedings issued consequent to the assessment orders on the ground that these impugned assessments orders have been passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices - Counsel for respondent Revenue submits that notices were uploaded in the web portal of the State Government, i.e. tngst.cid.tn.gov.in; alternatively, the impugned orders can be challenged before the appellate authority under Section 107 of the Act.

Held: Web portal maintained by GST has faced problems on several occasions and steps were taken for correcting the technical glitches - Even as on date, there are problems arising out of intercommunication between the State GST and Central GST and the web portal which has to be resolved - The respondents can, therefore, continue the service of notice through registered post or speed post or courier with acknowledgment to the petitioners at their last known place of business or residence and upload the same in the web portal - Till all problems are resolved on the technical side, the authority may simultaneously serve the notice of assessment and communications under the Act and Rules both through registered post or speed post or courier with acknowledgment as is contemplated Section 169(1)(b) of the Act and through web portal - Once all technical problems are resolved, the practice of sending physical copy through registered post or speed post or courier with acknowledgment may be dispensed with - Impugned assessment orders are set aside and matters are remitted to the respondent to pass appropriate orders within a period of forty five days - Writ Petitions disposed of: High Court [para 12 to 14]

- Petitions disposed of: MADRAS HIGH COURT

2022-TIOL-34-AAR-GST

GITEC-IGIP GMBH

GST - Providing Pure Services by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain [for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation] and supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai is covered under S.No.3 of the Notification No.12/2017-Central Tax (Rate) and exempted: AAR

- Application disposed of: AAR