M/S Gupta Traders vs. State Of U.P. And Another

Facts

The petitioner, M/s Gupta Traders, filed a writ petition challenging an order dated 30.03.2024 passed by the Assistant Commissioner, Sector-4, State GST, UPGST, Saharanpur, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contended that the notices and the impugned order were uploaded on the 'Additional Notices and Orders' tab of the GST portal, rather than the 'Due Notices and Orders' tab. Consequently, the petitioner claimed to be unaware of the proceedings and unable to respond within the limitation period. The Department did not dispute the factual contention regarding the upload location of the notices and order.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated 30.03.2024. The Court found that the petitioner was entitled to the benefit of doubt, as the impugned order was not reflecting under the 'View Notices and Orders' tab. The Court noted that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra). The reasoning was that the petitioner's inability to access the notices and order due to their upload on an 'additional' tab prejudiced their right to respond. The Court observed that no useful purpose would be served by keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was already deposited. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner in the prescribed manner with at least 15 days' clear notice, after which further proceedings would take place.

Key Issues

1. Whether the uploading of notices and orders on the 'Additional Notices and Orders' tab, instead of the 'Due Notices and Orders' tab on the GST portal, constitutes proper communication to the assessee, thereby affecting their ability to respond within the prescribed limitation period, under Section 73 of the Goods and Service Tax Act, 2017? Petitioner's Contention: The petitioner argued that uploading notices and orders on the 'Additional Notices and Orders' tab, which they were unaware of, prevented them from appearing before the authority or challenging the order 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. Respondent's Contention: The Department, based on material on record, did not dispute the contentions regarding the upload location. The Standing Counsel indicated that the assessing officer has no choice regarding the tab for uploading and that any issue with the portal's functionality would need to be addressed by the GST Network.