M/S Rajdhani Automobiles vs. Assistant Commissioner, State Tax And Another

Facts

The petitioner, M/s Rajdhani Automobiles, is challenging an order dated 27.04.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Muzaffarnagar, under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017. The petitioner contends 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, making them unaware of the proceedings. Consequently, they could neither appear before the authority nor challenge the order within the limitation period. The department, based on available records, did not dispute these contentions.

Held

The Court held that the petitioner was entitled to the benefit of doubt as the notice and order were uploaded on the 'Additional Notices and Orders' tab, and not the 'Due Notices and Orders' tab, preventing the petitioner from being aware of the proceedings. This finding aligns with the precedent set in Ola Fleet Technologies Pvt. Ltd. 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. The impugned order dated 27.04.2024 was 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 accordance with law, and thereafter proceed further. The Court did not expressly leave any issue undecided.

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 under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017, thereby affecting the assessee's ability to respond within the prescribed limitation period? Petitioner's Arguments: The petitioner argued that the uploading of the notice and order on the 'Additional Notices and Orders' tab rendered them unaware of the proceedings, preventing them from appearing before the authority or challenging the order 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. Respondent's Arguments: The learned counsel for the Department did not dispute the contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab and acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra).