GSTpanacea.com

GST QRMP Tax Payment Due Date 25-Jun-2025

📌 Portal Upload = Valid Service under GST 📣, but the Calcutta High Court orders a fresh hearing. 🎯 The appeal was dismissed as time-barred due to the portal-only service.

M/s Carry Co, Prop: Mr. Kajal Kumar Garai vs Union of India & Ors., WPA 2774 of 2025; 09-Jun-25

Court Judgment:

📌 Held that service on the portal is valid and complete service under Section 169(1)(d). No need to exhaust Clauses (a)-(c) first.

❌ Disagreed with Madras HC in P.N. Traders.

📌 However, found that the Appellate Authority erred by not applying mind to the condonation of delay plea.

🧾 Set aside the Appellate Order dated 24.12.2024.

⚖️ Directed fresh adjudication on merits by Appellate Authority, subject to the Assessee paying ₹25,000 to the High Court Legal Services Committee.

Key Takeaways:

🔹 Section 169(1) provides alternative (not sequential) methods of service.

🔹 Upload on GST portal is sufficient and complete service under Clause (d).

🔹 Appellate Authority must not mechanically dismiss appeals for delay without examining condonation pleas.

🔹 Divergence from Madras HC view in P.N. Traders upheld by Calcutta HC.

Are GST officers still harassing you for irrelevant documents during GST registration, even after the CBIC issued instructions on April 17, 2025, clearly listing the documents officers are allowed to demand?

Many professionals have shared that officers continue to ask for non-listed, irrelevant documents, delaying genuine applications.

What’s your experience??