Rajasthan HC Rules: GST Order Hidden on Portal Cannot Extinguish Right of Appeal

Rajasthan HC Rules: GST Order Hidden on Portal Cannot Extinguish Right of Appeal

The Rajasthan High Court recently ruled in Kalu Ram v. State that a GST order, which was not made available on the online portal, does not extinguish the right of the taxpayer to file an appeal. The Court held that the law of effective service must be adhered to, and failure to provide adequate notice through the proper channels cannot be used to preclude a taxpayer's right to challenge GST orders.

This ruling clarifies the obligations of GST authorities to ensure proper communication of orders to tax payers and reinforces the principles of natural justice within the GST framework. It addresses potential pitfalls where an aggrieved party is denied their legal right to recourse due to administrative oversights.

Practitioners must take note of this decision, as it highlights the critical importance of ensuring that clients are fully informed of their rights and available options concerning GST disputes.