M/S Arigato And Obligado Merchandise Private Limited vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Arigato And Obligado Merchandise Private Limited, filed a writ petition challenging orders dated October 16, 2021, and July 1, 2021, passed by the Deputy Commissioner, State Tax Jurisdiction, NOIDA. These orders created a demand against the petitioner for the financial year 2017-2018 under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contended that the notices and orders were uploaded on the GST portal under the 'Additional Notices and Orders' tab, not the 'Due Notices and Orders' tab, making them unaware of the proceedings and unable to respond 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. It found that the impugned orders were not uploaded in the manner required, as they did not appear under the 'view notices and orders' tab but rather under the 'additional notice and orders' tab. This lack of proper communication prevented the petitioner from seeking appropriate remedies within the limitation period. Citing the precedent in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, the Court quashed and set aside the impugned orders dated October 16, 2021, and July 1, 2021. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least fifteen clear days' notice, in the manner prescribed by law, and thereafter proceed with the matter. 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 lying in deposit.

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 affecting the limitation period for response? The petitioner argued that the non-compliance with the proper uploading procedure on the GST portal meant they were unaware of the notices and subsequent orders, preventing them from availing statutory remedies within the prescribed time. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others. The revenue, 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 and acknowledged that the issue was covered by the precedent in Ola Fleet Technologies Pvt. Ltd.