The Department sends automated e-mails and SMSs whenever anything is uploaded on the portal. If the taxpayer is not diligent in checking the portal & no reply to the Show Cause Notice is filed, the department cannot be blamed

(i) A perusal of the screenshot shows that the reminder notice
was clearly visible on 09th February, 2024, even then no reply has been filed by the Petitioner.

(ii) Ld. Counsel for the Petitioner submits that the accountant of the Petitioner was not accessing the portal as it was not working at that time and, therefore, the reply could not be filed.

(iii) Counsel for the Respondent also submits that automated e-mails and SMSs are also sent whenever anything is uploaded on the portal.

(iv) Since the Petitioner has not been diligent in checking the portal, no reply to the Show Cause Notice has been filed by the Petitioner. Thus the department cannot be blamed.

(v) However, in the facts and circumstances of this case, the Petitioner is permitted to file an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 along with the pre-deposit on the tax amount in terms of the said provision.

(vi) If the said appeal is filed within the 30 days, it shall be adjudicated on the merits and not be dismissed on the ground of limitation