Karnataka High Court Directs GST Department To Establish Tracking System For Notices Sent To Taxpayers Via Email

Justice Suraj Govindaraj stated that it is required for the department to establish a system to ascertain delivery of e-mail notices, when the said e-mail was opened and when the email was read.

In this case, the assessee/petitioner has challenged the adjudication orders under 73 of CGST Act, 2017 for the period April 2020- March 2021. The assessee submitted that the orders has been passed without issuance of any notice to them.

The department argued that e-mail notice has been sent on 29.11.2024 and a reminder was sent on 30.12.2024 despite which the assessee did not appear and as such the orders were passed.

The department stated that there is no system put in place by the department indicating an acknowledgment for delivery of the e-mail.

The bench stated that “This is a case where though e-mail is claimed to have been sent by Revenue, the petitioner contends that the email has not been received. It would therefore be required for the respondents to establish a system to ascertain delivery of e-mail notices, when the said e-mail was opened and when the email was read, so that these kinds of situations could be avoided.”

In view of the above, the bench allowed the petition and quashed the impugned orders.

The bench further remanded the matter to the Assistant Commissioner of Commercial Taxes for fresh consideration and directed the assessee to appear before the Assistant Commissioner and submit reply.

Case Title: M/s Muni Naga Reddy HUF v. The Assistant Commissioner of Commercial Taxes

Case Number: WRIT PETITION NO. 12543 OF 2025 (T-RES)

Counsel for Petitioner/Assessee: Nagabushana M

Counsel for Respondent/Department: K. Hemakumar

Click Here To Read/Download The Order