M/S Som Fragrances Private Limited vs. State Of U.P. And 2 Others

Neutral Citation No. - 2025:AHC:81670 Court No. - 4 Case :- WRIT TAX No. - 1987 of 2025 Petitioner :- M/S Som Fragrances Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Ajit Kumar,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a company engaged in the business of trading of unserviceable store goods under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 26.03.2025 passed in appeal by Additional Commissioner Grade II, first appellate authority. 3. Submission advanced by learned counsel for the petitioner is that that order of assessing officer fastening the petitioner concerned with a liability of tax upon the sale for the relevant financial year in question alongwith interest and penalty in purported exercise of power under Section 73 of the GST Act, is absolutely ex parte one as neither alleged reminder show cause notice was ever brought to the knowledge of the petitioner, nor service of the same was physically ever effected upon petitioner. Petitioner got knowledge of the proceedings conducted its back when the order came to be uploaded on the dash board with the tab "view additional notices and orders". Thus, it is argued that petitioner having failed to notice the reminder it could not make any reply at all. 4. It is also claimed that the order dated 30.12.2023 was also not communicated on e-mail to the petitioner. It is further pleaded that no sooner did petitioner come to know the order of assessing officer in February, 2025, petitioner immediately preferred statutory appeal before first appellate authority, however, same has been rejected on the ground of it being barred by time. Thus, two fold submissions have been advanced by the learned counsel for the petitioner: i. In the absence of service of reminder petitioner was denied opportunity to put up its defence so as to justify no liability of tax qua business of trading and sale under the GST; and ii. Remedy of appeal having been denied on the ground of delay that was for want of knowledge, petitioner has been rendered remediless. 5. Learned counsel for the petitioner further submitted that controversy qua issue of show cause notice not being effected upon for it being not available upon tab 'view notices and orders' at the GST Portal and then rendering the party defenseless in the matter of liability of tax under the GST Act is no more res integra. It is submitted that division bench of this Court in the Ola Fleet Technologies Pvt. Ltd. v. State of U.P. and Others (Writ Tax No. 855 of 2024 decided on 22.07.2024) has dealt with this aspect of the matter and it has been held that no material existed to reject the contention advanced on behalf of the petitioner that order impugned imposing liability of tax was not reflecting under tab 'view notices and orders' and so there remained a valid dispute as to non consideration/consideration of the various documents of returns available which could have been shown in reply to the show cause notice. 6. The division bench was of the view that party under liability of tax in an ex parte order needs at-least an opportunity to put up his defense by submitting papers which may have led assessing officer to uphold the claim for exemption from tax liability. The division bench accordingly, instead of keeping the matter pending disposed off the same with a direction that impugned order may be taken as notice to enable the petitioner to submit his reply and thereafter assessing officer may have to