M/S Talentmovers Consulting Private Limited vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Talentmovers Consulting Private Limited, filed a writ petition challenging two orders dated April 30, 2024, and December 11, 2023, passed by the Deputy Commissioner, State Tax Jurisdiction, NOIDA Sector-2, Gautam Budh Nagar. These orders created a demand against the petitioner for the financial year 2018-2019 under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contended that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST Portal, and they were unaware of their issuance and the passing of the orders. Consequently, they could neither appear before the authority nor challenge the orders within the limitation period.

Held

The Court allowed the writ petition, quashing and setting aside the impugned orders dated April 30, 2024, and December 11, 2023. The Court followed the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of notices and orders being uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab. The Court found that the petitioner was entitled to the benefit of doubt as the impugned order was not reflecting under the 'view notices and orders' tab. The reasoning was that the manner of uploading prevented the petitioner from availing their statutory remedies within the prescribed time. The ratio decidendi is that if statutory notices and orders are not communicated through the designated and accessible portal tabs, it vitiates the proceedings and denies the assessee an opportunity to be heard, warranting a remand or quashing of the orders. The Assessing Officer was directed to issue a fresh notice to the petitioner at least 15 days clear in the manner prescribed by law, and further proceedings should take place based on this fresh notice.

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, thereby impacting the limitation period for challenging such orders, as contemplated under Section 73 of the Goods and Service Tax Act, 2017? Petitioner's Arguments: The petitioner argued that the notices and orders were not uploaded in the prescribed manner, specifically not appearing under the 'view notices and orders' tab. This failure in proper communication prevented them from seeking appropriate remedies within the limitation period. They relied on the judgment 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 Arguments: The respondent, represented by the State of Uttar Pradesh and Another, did not dispute the 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). The Department indicated that the assessing officer has no option to choose the tab for uploading and that any issue with the web portal would need to be addressed by the GST Network.