Case Title: Pharmaceutical and Medical Devices Bureau of India (PMBI) v. State of Haryana and Others
Court: High Court of Punjab & Haryana, Chandigarh
Petition No.: CWP-12111-2025 (O&M)
Category: Appeal Delay – Procedural Default
Date of Judgment: 13.05.2025
Relevant Section: Section 107(4) of the CGST Act, 2017 (Time limit for filing appeal before Appellate Authority)
Facts (Paras 1–2):
The petitioner, Pharmaceutical and Medical Devices Bureau of India (PMBI), sought quashing of the order-in-original and DRC-07 dated 25.04.2024 issued by the SGST Proper Officer, Gurugram (East), and the order-in-appeal dated 22.11.2024 passed by the Joint Commissioner (Appeals).
The petitioner contended that the appeal was delayed by 31 days due to non-receipt of the DRC-07 and the show cause notice dated 29.12.2023. It was claimed that these documents were never conveyed to them, and therefore the delay should be condoned and the matter remanded for hearing on merits.
Questions before the Court:
Whether the delay of 31 days in filing appeal under Section 107 of the CGST Act could be condoned when the assessee alleged non-receipt of DRC-07 and show cause notice uploaded on the GST common portal?
Observations (Paras 3–4):
The State submitted that all notices, including DRC-01, reminders, and DRC-07, were duly uploaded on the common GST portal, automatically generating email and SMS notifications to the registered taxpayer.
The Bench observed that per the records, the petitioner had filed replies dated 29.01.2024 and 22.02.2024, showing clear knowledge of the proceedings. Thus, the claim of non-receipt was contrary to the record.
The Court held that once documents are uploaded on the GST portal, they are deemed validly served under the statutory scheme and the time for appeal begins from that date.
Judgment (Para 5):
The High Court dismissed the writ petition, holding that:
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The appeal was filed beyond the prescribed period, and
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The reason for condonation—non-communication of DRC-07—was factually incorrect.
Consequently, the petition was devoid of merit and was dismissed.
Summary of Cases Referred:
| S. No. | Case Name | Issue | Verdict / Principle |
|---|---|---|---|
| 1 | Pharmaceutical and Medical Devices Bureau of India v. State of Haryana | Delay in filing appeal under Section 107 CGST | Uploading on GST portal is valid service; delay cannot be condoned beyond statutory period. |
Between Fine Lines:
This ruling reinforces that uploading of notices or orders on the GST common portal constitutes valid communication. Taxpayers cannot plead ignorance or non-receipt when the documents are electronically available. Businesses must therefore monitor the GST portal regularly, as failure to do so may result in loss of appellate rights even for minor delays.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”