M/S New Siddharth Medical Agency vs. State Of Uttar Pradesh And 2 Others

Facts

The petitioner, M/s New Siddharth Medical Agency, filed a writ petition challenging an order dated April 18, 2024, passed by the Assistant Commissioner, State Tax, Ghazipur, under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contended that the notices and the order 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 revenue did not dispute these contentions regarding the uploading of the notice and order.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated April 18, 2024, passed by the Assistant Commissioner, State Tax, Ghazipur. The Court relied on its previous decision 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 there was no material to reject their contention that the impugned order was not reflecting under the 'view notices and orders' tab. The Court noted that the entire disputed amount was lying in deposit, and therefore, there was no outstanding demand. The Assessing Officer was directed to issue a fresh notice to the petitioner at least 15 days in advance, in the manner prescribed by law, and thereafter, further proceedings were to take place. The Court did not expressly leave any issue undecided.

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 due communication to the petitioner, thereby impacting their ability to respond within the prescribed limitation period, as contemplated under Section 73 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the uploading of the impugned order on the 'Additional Notices and Orders' tab, rather than the 'view notices and orders' tab on the GST portal, resulted in a lack of proper communication. This prevented them from seeking appropriate remedies within the limitation period. 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. Revenue's Argument: The revenue, through learned Standing Counsel, contended that the assessing officer has no option to choose the specific tab for uploading orders. They indicated that any issue with the portal's functionality would need to be addressed by the GST Network. The revenue did not dispute the factual contention regarding the tab where the notice and order were uploaded.