Shyam Bihari Gupta, Proprietor M/S Manoj Construction vs. State Of U.P. And Another

Facts

The petitioner, Shyam Bihari Gupta, Proprietor M/s Manoj Construction, challenged an order dated 26.4.2024 passed by the Assistant Commissioner, State Tax, Sector-3, Sonbhadra, under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contended that notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, not the 'Due Notices and Orders' tab, making him unaware of the proceedings. Consequently, he could neither appear before the authority nor challenge the order within the limitation period. This situation was similar to a previous case, Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, where the court had remanded the matter. The respondent's counsel did not dispute the contentions regarding the uploading of notices and orders on the incorrect tab.

Held

The Court held that the petitioner was entitled to the benefit of the doubt, as there was no material to reject the contention that the impugned order was not reflecting under the 'View Notices and Orders' tab. The Court found that the issue of proper communication of the order was critical and that the petitioner's inability to respond within the limitation period due to the uploading on the 'Additional Notices and Orders' tab was a valid concern. 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 26.4.2024. 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 noted that the entire disputed amount was lying in deposit and there was no outstanding demand, thus avoiding the need to keep the petition pending or relegate the petitioner to statutory remedies.

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 of the proceedings to the petitioner under the Goods and Services Tax Act, 2017? Petitioner's Arguments: The petitioner argued that notices and orders uploaded on the 'Additional Notices and Orders' tab were not properly communicated, leading to his unawareness of the proceedings and inability to respond within the limitation period. He 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 Arguments: The respondent's counsel did not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. While initially stating the assessing officer had no choice in tab selection, they conceded that the GST Network, a separate entity, would need to address such portal issues.