M/S Hello Mobile Wala vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Hello Mobile Wala, is challenging two orders dated 27.06.2022 and 02.12.2021, passed by the Deputy Commissioner, State Tax jurisdiction, Unnao, under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017. These orders created a demand against the petitioner for the financial year 2017-18. The petitioner contends that the notices and orders were uploaded on the GST portal under the 'Additional Notices and Orders' tab, not the 'Due Notices and Orders' tab. Consequently, the petitioner claims to have been unaware of the proceedings and unable to appear before the authority or challenge the orders within the limitation period. The Department, represented by the learned counsel, did not dispute these contentions regarding the uploading of notices and orders.

Held

The Court held that the petitioner was entitled to the benefit of doubt. The Court noted that the Department did not dispute the petitioner's contention that the notices and orders were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab. This factual position was considered to be covered by the previous judgment of this Court in Ola Fleet Technologies Pvt. Ltd. (Supra). The Court found no useful purpose in keeping the petition pending or relegating the petitioner to the statutory remedy, especially since the disputed amount was lying in deposit. Therefore, the impugned orders dated 27.06.2022 and 02.12.2021 were quashed and set aside. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least 15 days' clear notice, in the manner prescribed by law, and thereafter, further proceedings were to take place. The ratio decidendi is that non-compliance with the prescribed method of uploading notices and orders on the GST portal, leading to the assessee's lack of awareness and inability to respond within limitation, warrants relief.

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 due communication to the petitioner, thereby making the impugned orders valid and binding, particularly in light of Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017? Petitioner's Contention: The petitioner argued that the notices and orders were not uploaded in the manner required by law, as they appeared under the 'Additional Notices and Orders' tab and not the 'Due Notices and Orders' tab. This prevented them from being aware of the proceedings and availing their remedies within the prescribed 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. Respondent's Contention: The Department's counsel did not dispute the factual contention regarding the tab where the notices and orders were uploaded. The judgment notes that the Department's counsel, based on instructions, did not dispute the contentions raised pertaining to the uploading of notices and orders on the 'Additional Notices and Orders' Tab instead of 'Due Notices and Orders' Tab.