M/S Pooja Glass Decorators vs. State Of U.P. And Another

Facts

The petitioner, M/s Pooja Glass Decorators, is challenging an order dated 31.03.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Firozabad, under Section 73 of the Goods and Services Tax Act, 2017. This order created a demand against the petitioner for the financial year 2017-18 (November 2017). The petitioner contends that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, not the 'Due Notices and Orders' tab. Consequently, the petitioner was unaware of the proceedings and could not appear before the authority or challenge the order within the limitation period. The respondent, State of U.P. and Another, did not dispute these contentions.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated 31.03.2022. The Court found that the petitioner's contention regarding the improper uploading of notices and orders on the GST portal was not disputed by the respondent and was covered by the precedent set in Ola Fleet Technologies Pvt. Ltd. The Court held 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 Court noted that no material existed to reject the petitioner's claim and that keeping the petition pending or relegating the petitioner to statutory remedy would serve no useful purpose, especially since the disputed amount was lying in deposit. The Court directed the Assessing Officer to issue a fresh notice to the petitioner with at least 15 clear days' notice in the prescribed manner, after which further proceedings could take place.

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 the order? Petitioner's Argument: The petitioner argued that due to the notices and orders being uploaded on the 'Additional Notices and Orders' tab, they were unaware of the proceedings and the impugned order. This prevented them from seeking appropriate remedies within the prescribed limitation period. They relied on the High Court's 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 Argument: 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. (Supra). The Department also indicated that the assessing officer has no choice in selecting the tab for uploading and that any issue might need to be addressed by the GST Network.