M/S Chauhan Ent Udyog vs. State Of U.P. And Another

Facts

The petitioner, M/s Chauhan Ent Udyog, filed a writ petition challenging an order dated December 14, 2023, passed by the Assistant Commissioner, State Tax, Sector-1, Jaunpur, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contended that notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab. Consequently, the petitioner was unaware of the issuance of these notices and the passing of the order, preventing them from appearing before the authority or challenging the order within the limitation period. The revenue did not dispute these contentions.

Held

The Court held that the petitioner was entitled to the benefit of doubt. The reasoning was based on the fact that the notices and orders were uploaded on the 'Additional Notices and Orders' tab, which prevented the petitioner from being aware of them and availing their remedies within the limitation period. This situation was found to be covered by the previous judgment of the Court in Ola Fleet Technologies Pvt. Ltd. (supra). The Court quashed and set aside the impugned order dated December 14, 2023. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner, providing at least 15 days' clear notice, in accordance with the law, and to proceed further based on that notice. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the uploading of notices and orders on the 'Additional Notices and Orders' tab of the GST portal, instead of the 'Due Notices and Orders' tab, constitutes proper communication to the petitioner, thereby affecting their ability to respond within the prescribed limitation period, under Section 73 of the Goods and Service Tax Act, 2017? Petitioner's Argument: The petitioner argued that the notices and orders were not uploaded in the manner required by law, as they did not appear under the 'view notices and orders' tab. This non-compliance prevented them from seeking appropriate remedies within the limitation period. 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 Argument: The revenue, based on the material on record, 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).