Deptt to send notices to uneducated people in hard copies -HC

Uneducated people are not accustomed to handle notices through Emails, Department to work out possibilities of sending notices through Registered Post.
Hon’ble Madras High Court in case of M/S. Sri Ganesh Constructions,
Rep. By Its Partner G. Meenakshi Sundaram Versus The Assistant
Commissioner (ST) in W.P.(MD)No. 198 of 2024 decided on 08.01.2024
reported in 2024 (2) TMI 55

Facts

6. The petitioner is engaged in the business of executing contract works for Government
and its Agencies and enrolled under SGST Act 2017. The petitioner has been provided
with GSTN Registration No. 33ACAFS3704M2Z6. The impugned order has been passed
cancelling his registration under the GST Act due to non filing of the returns. The petitioner
claims that though he had handed over the documents to his accountant, due to his illhealth,
he could not file the returns in time. The portal is not opening and therefore he
could not file the appeal. The respondent claims that the Statue prescribes specific
limitation period of 90 days to file an appeal and hence the portal will automatically get
closed after the limitation period is over.

Hon’ble Court Observations and Order

10. The petitioner in this case is engaged in the business of executing contract works for
Government and its agencies. Most of the small scale entrepreneurs like carpenters,
electricians, fabricators etc… are almost uneducated and they are not accustomed with
handling of e-mails and other advance technologies. Though they are providing e-mail
IDs at the time of Registration, the applications are prepared by some agents by creating
an e-mail IDs, however, on reality most of the Traders are not accustomed with handling
of e-mails. They are also not aware about the consequences of not paying the Returns in
Time. The department shall workout the possibilities of issuing these notices in the
respective regional languages and also by SMS and registered post. So that, the
uneducated traders can also respond to these notices to some extent, otherwise, these
notices will be an empty formality and will not serve any purpose for which it has been
issued.

11. The object of any Government is to promote the trade and not to curtail the same.
The cancellation of registration certainly amounts to a capital punishment to the traders,
like the petitioner.