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, is challenging an order dated 31.12.2023 passed by the Assistant Commissioner, State Tax, Sector-3, Sonbhadra, under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contends that notices and orders were uploaded on the GST portal under the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab, making them unaware of the proceedings. Consequently, they could not appear before the authority or challenge the order within the limitation period. The petitioner relies on a previous judgment of this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of notice upload. The respondent State, through its counsel, did not dispute the contentions regarding the uploading of notices and orders on the incorrect tab.

Held

The Court held that the petitioner is entitled to the benefit of 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 noted that the issue of proper communication of the order was central, and the petitioner's claim of non-visibility on the primary tab was not disputed by the respondent. Citing the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, the Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was lying in deposit. Therefore, the impugned order dated 31.12.2023 was quashed and set aside. The Assessing Officer was directed to issue a fresh notice of at least 15 clear days to the petitioner in the prescribed manner, after which further proceedings could 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 under Section 73 of the Goods and Services Tax Act, 2017, thereby impacting the limitation period for challenging the order? Petitioner's Arguments: The petitioner argued that the notices and orders were uploaded on the 'Additional Notices and Orders' tab, which they were unaware of. This prevented them from appearing before the authority or questioning the impugned order within the prescribed limitation period. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which granted relief in a similar situation. Respondent's Arguments: The respondent State, through its counsel, did not dispute the petitioner's contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They also conceded that the issue is covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (supra).