Vinod Kumar Mishra vs. State Of U.P. And Another

Facts

The petitioner, Vinod Kumar Mishra, is challenging an order dated December 26, 2023, passed by the Deputy Commissioner, State Tax, Prayagraj, under Section 73 of the Goods and Service Tax Act, 2017, creating a demand for the financial year 2017-2018. 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, rendering him unaware of the proceedings and unable to respond within the limitation period. The revenue, represented by the Standing Counsel, did not dispute the factual contention regarding the upload location of the notices and orders.

Held

The Court held that the petitioner is entitled to the benefit of doubt, as the notices and orders were not uploaded on the 'Due Notices and Orders' tab, which prevented the petitioner from being aware of the proceedings and availing appropriate remedies within the limitation period. The Court found no material to reject the petitioner's contention. Citing the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, the Court quashed and set aside the impugned order dated December 26, 2023. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least 15 days' clear notice, in accordance with 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 proper communication to the assessee, thereby impacting their ability to respond within the limitation period? Petitioner's Argument: The petitioner argued that the upload on the 'Additional Notices and Orders' tab did not constitute proper communication, preventing them from being aware of the proceedings and filing a timely response. 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. Revenue's Argument: The revenue's counsel, based on material on record, did not dispute the contentions regarding the upload location of the notices and orders. In the cited Ola Fleet Technologies case, the revenue had contended that the assessing officer has no choice in selecting the tab for uploading and that any issue with the portal's functionality would need to be addressed by the GST Network.