M/S. Shree Balaji Traders, Lko. Thru. Sole Proprietor Shri Bhuvanesh Chaturvedi vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Commercial Tax, Lko. And Others

Held

The Court held that the petitioner was entitled to the benefit of doubt, as the impugned order was not reflected under the 'View Notices and Orders' tab, but rather under the 'Additional Notices and Orders' tab. This lack of proper communication prevented the petitioner from availing their remedies within the limitation period. The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was already deposited. Therefore, the Court quashed and set aside the impugned order dated 27.12.2023. The ratio decidendi is that non-compliance with the prescribed method of uploading notices and orders on the GST portal, leading to an assessee's lack of awareness and inability to respond within the limitation period, warrants relief. The Court directed the Assessing Officer to issue a fresh notice of at least 15 clear days to the petitioner in the manner prescribed by law, after which further proceedings could take place.

Facts

The petitioner, M/S. Shree Balaji Traders, Lko., filed a writ petition challenging an order dated 27.12.2023 passed by the Deputy Commissioner, State Tax, Lucknow Sector 4, Lucknow, under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017. The order created a demand against the petitioner for the financial year 2017-18. The petitioner contended that the notice and order were uploaded on the 'Additional Notices and Orders' tab of the GST portal, not the 'Due Notices and Orders' tab, rendering them unaware of the proceedings and unable to respond within the limitation period. The department did not dispute these contentions, acknowledging that the issue was covered by a previous judgment in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others.

Key Issues

1. Whether the uploading of a notice and order on the 'Additional Notices and Orders' tab of the GST portal, instead of the 'Due Notices and Orders' tab, constitutes proper communication to the assessee, thereby impacting the opportunity to respond within the limitation period, as per Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017? Petitioner's Arguments: The petitioner argued that the uploading of the notice and order on the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab, meant they were unaware of the proceedings and the impugned order. Consequently, they could not appear before the authority or challenge the order within the prescribed time. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others and M/s Mohini Traders Vs. State of U.P. and Another. Revenue's Arguments: The learned counsel for the Department did not dispute the petitioner's contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (supra).