M/S Aadi Bhagwati Tradex vs. State Of U.P. And Another

Facts

The petitioner, M/S Aadi Bhagwati Tradex, filed a writ petition challenging an order dated December 27, 2021, passed under Section 73 of the Goods and Services Tax Act for the period of September to September 2021. The petitioner contended that the impugned order was not properly communicated as it did not appear on the assessee's portal under the "view notices and orders" tab, but rather under a different tab for "additional notice and orders." This alleged improper communication prevented the petitioner from seeking appropriate legal remedy within the prescribed limitation period. The petitioner relied on a previous High Court order in M/s Mohini Traders Vs. State of U.P. and Another. The State-respondents, through the learned Standing Counsel, argued that the assessing officer has no control over how orders are displayed on the web portal and that any issue with the portal's functionality lies with the GST Network.

Held

The Court found that the petitioner was entitled to the benefit of the doubt, as there was no material to refute the petitioner's contention that the impugned order was not reflecting under the "view notices and orders" tab. The Court also noted that a separate dispute existed regarding whether all replies and annexures filed by the assessee were displayed to and considered by the assessing officer. Given these circumstances, the Court deemed it unproductive to keep the petition pending, call for a counter-affidavit, or relegate the petitioner to statutory remedies. Accordingly, the writ petition was disposed of with a direction for the assessee to treat the impugned order as a final notice and submit a written reply within two weeks. Subsequently, the assessing officer was directed to issue a fresh notice to the petitioner with at least fifteen days' clear notice, and to pass a reasoned and speaking order within one month from the date of service of the fresh notice. The petitioner undertook to appear on the date fixed.

Key Issues

1. Whether the impugned order dated December 27, 2021, passed under Section 73 of the Goods and Services Tax Act, was duly communicated to the petitioner in accordance with the prescribed procedure, specifically concerning its visibility on the assessee's portal under the "view notices and orders" tab? Petitioner's Contention: The petitioner argued that the order was not properly communicated because it did not appear under the "view notices and orders" tab on the assessee's portal, thereby hindering their ability to pursue remedies within the limitation period. They relied on the precedent set in M/s Mohini Traders Vs. State of U.P. and Another. Revenue's Contention: The State-respondents contended that the assessing officer has no discretion in determining how orders are uploaded or displayed on the portal and that the functionality of the web portal is managed by the GST Network. They stated that the assessing officer cannot be blamed for any perceived error in the display.