M/S Vijay Bharat And Brothers vs. State Of U.P. And Another

Facts

The petitioner, M/s Vijay Bharat and Brothers, is challenging an order dated 26.05.2022 passed by the Assistant Commissioner, State Tax, Sector-2, Jaunpur, under Section 74 of the Goods and Service Tax Act, 2017. The petitioner contends 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 claims to have been unaware of the proceedings and unable to respond within the limitation period. The respondent, State of U.P. and another, did not dispute these contentions regarding the uploading of notices and orders.

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 was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra). The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was already in deposit. Therefore, the impugned order dated 26.05.2022 was quashed and set aside. The Court directed the Assessing Officer to issue a fresh notice to the petitioner with at least 15 days clear notice, in accordance with law, and thereafter, pass an appropriate reasoned and speaking order. The petitioner undertook to appear on the date fixed.

Key Issues

1. Whether the uploading of the impugned order and notices on the 'Additional Notices and Orders' tab of the GST portal, instead of the 'Due Notices and Orders' tab, constitutes proper communication to the petitioner under Section 74 of the Goods and Service Tax Act, 2017, thereby affecting the petitioner's ability to respond within the limitation period? Petitioner's argument: The petitioner argued that due to the incorrect uploading of notices and orders on the 'Additional Notices and Orders' tab, they were unaware of the proceedings and thus could not appear before the authority or challenge the order within the prescribed time. 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 argument: The respondent's counsel, based on available material, did not dispute the petitioner's contentions 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. (Supra). The respondent also indicated that the assessing officer has no choice regarding the tab for uploading orders, and any issue might need to be addressed by the GST Network.