M/S Sunil Kumar Singh vs. State Of U.P. And Another

Facts

The petitioner, M/s Sunil Kumar Singh, is challenging an order dated 23.06.2023 passed by the Assistant Commissioner, State Tax, Sector-1, Ballia, under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contends that the notices and the impugned order were uploaded on the 'Additional Notices and Orders' tab of the GST portal, rather than 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 order within the limitation period. The respondent, State of U.P., did not dispute these contentions regarding the uploading of notices and orders.

Held

The Court held that the petitioner is entitled to the benefit of doubt as the impugned order was not uploaded in the manner required, specifically not appearing under the 'view notices and orders' tab but rather under 'additional notice and orders'. This lack of proper communication prevented the petitioner from seeking an appropriate remedy within the limitation period. The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially as the disputed amount was already deposited. Following the precedent set in Ola Fleet Technologies Pvt. Ltd. (Supra) and M/s Mohini Traders (Supra), the Court quashed and set aside the impugned order dated 23.06.2023. The Assessing Officer was directed to issue a fresh notice to the petitioner in the prescribed manner, providing at least fifteen days' clear notice, for further proceedings.

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 petitioner under Section 73 of the Goods and Services Tax Act, 2017? Petitioner's argument: The petitioner argued that this manner of uploading did not constitute due communication, preventing them from appearing before the authority and filing a timely challenge. 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 argument: The respondent, based on material on record, did not dispute the contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. The judgment notes that the respondent's counsel, upon query, stated that the assessing officer has no option to choose the tab for uploading and that any issue might need to be addressed by the GST Network.