GST Portal Update: ‘Additional Notices & Orders’ Tab Merged With ‘Notices and Orders’ for Unified Access

The Goods and Services Tax Network (GSTN) has introduced a structural update on the GST Portal to streamline access to departmental communications. As part of the latest change, the “Additional Notices & Orders” tab has now been merged with the “Notices and Orders” tab.

With this update, taxpayers will now be able to view all notices and orders issued from any GST module in a single consolidated tab, eliminating the need to check multiple sections on the portal.

Single Tab for All GST Communications

Earlier, taxpayers had to navigate between the “Notices and Orders” and “Additional Notices & Orders” tabs to track different communications issued by tax authorities. Following the update, the system will now display all such communications only under the “Notices and Orders” section.

The move aims to simplify navigation and improve transparency by providing a centralized location where taxpayers can access all notices, orders, and related documents issued through the GST system.

Accessing Notices on the Portal

Taxpayers can access the consolidated section through the following path on the portal:

Dashboard → Services → User Services → View Notices and Orders

Once accessed, users will be able to view, download, and respond to notices and orders issued under various GST modules from the same interface.

Judicial Pronouncements

The update is intended to enhance user convenience and administrative efficiency by reducing confusion caused by multiple tabs and ensuring that no departmental communication is overlooked.

Here are a few judgements which were pronounced in this respect:

GST REGISTRATION CANCELLATION | ‘ADDITIONAL NOTICES AND ORDERS’ TAB IN GST PORTAL NOT PLACED IN POSITION INVITING TAXPAYER’S ATTENTION: DELHI HIGH COURT

Case title: Sadhna Kohli V/S Sales Tax Officer

Citation: W.P.(C) 10373/2024 & CM APPLN No.52754/2024

The Delhi High court while setting aside the two orders issued under section 73 of the GST Act and granting time to file reply the cases, involving a total demand of about Rs. 2 crore, held that at the material time of issuance of the Show Cause Notice (SCN), the tab ‘Additional Notices and Orders’ was not placed in a position which would invite the taxpayer’s attention to the tab.

The bench of Justice Vibhu Bakhru and Justice Sachin Datta, during the course of hearing, saw the live dashboard of the GST common portal on their devices.

DELHI HIGH COURT QUASHES SHOW CAUSE NOTICE, ORDER WHICH WERE UPLOADED ON GST PORTAL UNDER “VIEW ADDITIONAL NOTICE TAB”

Case Title: Carona Electricals Through Its Proprietor Prabhat Kadyan Versus Commissioner Of Delhi Goods And Services Tax And Anr

Case No.: W.P.(C) 8356/2024

TheDelhi High Court has quashed the show cause notice and order which were uploaded on the GST Portal under “view additional notice tab”.

The bench ofJustice Yashwant Varma andJustice J. Dharmesh Sharma has observed that the architecture of the Goods and Services Tax portal was duly modified and amended and now all notices are available to be viewed under the “General Notices” tab also. However, this modification was brought about only on 16 January 2024. The SCN and order precede that date.

GST | KERALA HIGH COURT DISTINGUISHES ‘NON-SERVICE OF NOTICE’ AND ‘LACK OF KNOWLEDGE OF SERVICE OF NOTICE’

The Kerala High Court has distinguished between the terms ‘Non-Service Of Notice’ And ‘Lack Of Knowledge Of Service Of Notice’ under GST.

The bench of Justice Bechu Kurian Thomas has observed that there is a distinction between ‘non-service of notice’ and ‘not noticing or lack of knowledge of service of notice’. While ‘non-service of notice’ is a case of certain violation of the principles of natural justice, ‘not noticing or lack of knowledge of service of notice’ cannot have such a legal effect in every situation.

The bench stated that lack of knowledge of service of notice can amount to a violation of principles of natural justice only in certain limited circumstances. When lack of knowledge is attributable to the default of the sender of the notice, then ‘not noticing or lack of knowledge of service of notice’ can amount to a negation of the principles of natural justice.

The bench noted that the notice that preceded the order of determination under section 73 of the GST Act was posted in the portal of the petitioner in the tab meant for ‘Additional Notices and Orders’. There was yet another tab for ‘Notices and Orders’. Normally, every person will access the tab meant for ‘Notices and Orders’ to check whether any notices have been issued.