Lack of knowledge due to death allows Appeal beyond limitation.

In the intricate landscape of Goods and Services Tax (GST), communication is key. Assesses rely on timely notifications and correspondence to stay informed about proceedings initiated against them. However, the unfortunate event of the death of individuals with access to communication channels can disrupt this flow of information, leaving assessees unaware and potentially compromising their rights. In this SEO article, we explore the implications of lack of communication access in GST proceedings, focusing on how this issue can serve as a valid ground for filing appeals without being bound by limitations.

 

Understanding Communication Dynamics in GST Proceedings:

Effective communication is the cornerstone of compliance with the GST regime. Assesses depend on communication channels such as mobile numbers and email IDs registered on the GST Portal to receive notices, updates, and alerts from the Revenue Department. These channels facilitate timely responses, enabling assessees to participate actively in assessments, audits, and other regulatory actions.

 

 

Challenges Arising from Communication Obstacles:

The demise of individuals holding access to communication channels poses significant challenges for assessees. Often, these individuals include key personnel such as staff members or consultants responsible for managing GST compliance. In the absence of their oversight, assessees may miss critical notifications regarding proceedings initiated against them, impeding their ability to respond effectively and defend their interests.

 

Legal Implications and Grounds for Appeal:

Underpinning GST appeals is the principle of procedural fairness and natural justice. Assessees are entitled to a reasonable opportunity to be heard and defend their case before any adverse action is taken. In instances where the lack of communication access stems from the death of relevant individuals, assessees may have a valid ground for filing appeals without being constrained by statutory limitations.

 

Recent Judicial Precedents:

A notable case illustrating this principle is Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023], where the Madras High Court recognized the impact of communication barriers due to the death of individuals associated with the assessee. The court directed the Revenue Department to entertain the appeal filed by the petitioner without insisting upon the limitation aspect, underscoring the importance of upholding procedural fairness in such circumstances.

 

lack of knowledge of proceedings initiated against an assessee due to the demise of individuals with communication access is a critical issue in GST compliance. Assesses facing this challenge must assert their rights to appeal and seek redressal without undue constraints. By recognizing the significance of communication access and adhering to principles of procedural fairness, both assessees and regulatory authorities can foster a more equitable and transparent adjudication process in the realm of GST compliance.