M/S A S Jewellers vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s A S Jewellers, is challenging two orders dated 27.05.2023 and 27.01.2023, passed by the Deputy Commissioner, State Tax Jurisdiction, Mathura Aligarh, under Section 74 of the Goods and Service Tax Act, 2017. These orders created a demand against the petitioner for the Financial Year 2021-22. The petitioner contends that notices were uploaded on the 'Additional Notices and Orders' tab of the GST Portal, not the 'Due Notices and Orders' tab. Consequently, the petitioner claims to have been unaware of the notices and the subsequent orders, preventing them from appearing before the authority or challenging the orders within the limitation period. The revenue does not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab.

Held

The Court held that the petitioner is entitled to the benefit of doubt, as the impugned orders were not reflected under the 'View Notices and Orders' tab. The Court found no material to reject the petitioner's contention that the order was not properly reflected. Citing the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra), the Court observed that the issue of proper communication of the impugned order was central. The Court noted that the entire disputed amount was lying in deposit, meaning there was no outstanding demand. Therefore, the Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies. The Court quashed and set aside the impugned orders dated 27.05.2023 and 27.01.2023. The ratio decidendi is that improper uploading of statutory notices and orders on the GST portal, leading to non-awareness by the assessee and potential prejudice, warrants relief, including quashing of orders and a direction for fresh notice. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner with at least 15 days clear notice in the manner prescribed by law, followed by further proceedings.

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 assessee under the Goods and Service Tax Act, 2017, thereby impacting the limitation period for challenge? Petitioner's Contention: The petitioner argues that uploading notices and orders on the 'Additional Notices and Orders' tab, rather than the primary 'Due Notices and Orders' tab, amounts to improper communication. This failure to properly notify them prevented them from appearing before the authority or filing a challenge within the prescribed time, relying on the precedent set 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 Contention: The learned counsel for the Department, based on available material, does not dispute the factual contention regarding the tab where notices and orders were uploaded. They acknowledge that the issue is covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra). The Department also noted that the assessing officer has no control over which tab the order reflects on the assessee's portal, suggesting the issue might lie with the GST Network.