M/S G.P. Enterprises vs. Deputy Commissioner, Ghaziabad And Another

Facts

The petitioner, M/s G.P. Enterprises, filed a writ petition challenging an order dated 20.04.2024 passed by the Deputy Commissioner, State Tax, Ghaziabad, under Section 73 of the Goods and Service Tax Act, 2017, which created a demand against them. The petitioner contended that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, not 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 respondent, Deputy Commissioner, did not dispute these contentions regarding the uploading of notices and orders.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated 20.04.2024 passed by the Deputy Commissioner, State Tax, Ghaziabad. The Court's decision was based on the reasoning that the notices and orders were uploaded on the 'Additional Notices and Orders' tab, which the petitioner argued led to their unawareness of the proceedings and inability to respond within the limitation period. This was consistent with the Court's previous judgment in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others. The Court found that the petitioner was entitled to the benefit of doubt. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner with at least 15 days' clear notice in the manner prescribed by law, after which further proceedings would take place. The Court noted that the entire disputed amount was lying in deposit with the State Government, and therefore, there was no outstanding demand.

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 petitioner, thereby impacting the limitation period for response? (Question of law, concerning principles of natural justice and procedural fairness under the GST Act, 2017). Petitioner's contention: The petitioner argued that uploading notices and orders on the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab, meant they were unaware of the proceedings. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024) and M/s Mohini Traders Vs. State of U.P. and Another (Writ Tax No.551 of 2023). Respondent's contention: The learned counsel for the Department did not dispute the contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab and acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (supra).