M/S Pawan Kumar Rohit Kumar Sarraf vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Pawan Kumar Rohit Kumar Sarraf, is challenging orders dated 12.02.2024 and 09.10.2023 passed by the Commercial Tax Officer, State Tax Jurisdiction, Kannauj Sector-1 Etawah, under Section 74 of the Goods and Service Tax Act, 2017, creating a demand for the Financial Year 2017-18. The petitioner argued that notices issued under Section 73 of the Act 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 notice and 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, as the impugned notices and orders were uploaded on the 'Additional Notices and Orders' tab and not the 'Due Notices and Orders' tab, which prevented the petitioner from being aware of the proceedings and availing their remedies within the prescribed limitation. The Court referred to its earlier decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of improper uploading of notices and orders on the GST portal. 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 orders were quashed and set aside. The Assessing Officer was directed to issue a fresh notice to the petitioner in the prescribed manner with at least 15 days' clear notice, and further proceedings were to take place based on this fresh notice. The Court expressly left undecided any issues on merits regarding the consideration of the petitioner's replies and annexures.

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, particularly concerning the principles of natural justice and limitation periods? (Mixed question of law and fact, turning on Section 73 and Section 74 of the GST Act, 2017). Petitioner's contention: The petitioner argued that uploading notices and orders on the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab, meant they were unaware of the proceedings. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which granted relief in a similar situation. Revenue's contention: The learned counsel for the Department, 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.