M/S Gauri International vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Gauri International, is challenging two orders dated 23.04.2024 and 26.12.2023 passed by the Commercial Tax Officer, State Tax, Sector-1, Bareilly, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contends that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, rather than the 'Due Notices and Orders' tab. Consequently, the petitioner claims to have been unaware of the proceedings and unable to appear before the authority or challenge the order within the limitation period. The revenue, represented by the Standing Counsel, did not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' 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 found that the issue of proper communication was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra). In that case, the Court had observed that the petitioner could not seek appropriate remedy within limitation due to the order not appearing under the 'View Notices and Orders' tab. The Court also noted that an other dispute existed regarding whether all replies and annexures filed by the assessee were displayed to and considered by the assessing officer. Given that the entire disputed amount was lying in deposit, there was no outstanding demand. Therefore, the Court quashed and set aside the impugned orders and directed the Assessing Officer to issue a fresh notice to the petitioner with at least 15 days clear notice in the manner prescribed in accordance with law, after which further proceedings could take place.

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 the Goods and Service Tax Act, 2017, and its relevant rules? Petitioner's Argument: 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 filing a challenge 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, where similar issues of improper uploading led to a remand. Respondent's Argument: The Standing Counsel for the Department did not dispute the contentions raised by the petitioner regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. The Department acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra).