Aims Max Gardenia Developers Private LTD. vs. State Of U.P. And 2 Others

Facts

The petitioner, Aims Max Gardenia Developers Private Ltd., filed a writ petition challenging an order dated March 4, 2024, passed by the Assessing Authority. The petitioner contended that they were not granted an opportunity of hearing. Specifically, they claimed that no email was received regarding the show cause notice, and the notice was not uploaded on the proper GST portal, but rather appeared under the "additional notices and orders" tab. The petitioner relied on a previous judgment by a Division Bench of the same High Court in Ola Fleet Technologies Limited v. State of U.P. and 2 Others.

Held

The Court agreed with the petitioner's contention and the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others. The Court held that a show cause notice placed under the "additional notices and orders" tab on the GST portal, without being on the main portal and without email notification, does not constitute valid notice. The reasoning was based on the principle that for a notice to be effective, it must be accessible and properly communicated to the assessee. The impugned order dated March 4, 2024, was quashed and set aside. The Court directed the authority to issue a fresh show cause notice to the petitioner within two weeks and continue proceedings in accordance with the law. The ratio decidendi is that a notice not properly displayed on the GST portal and not communicated effectively to the assessee is invalid, and any order passed based on such notice is liable to be set aside.

Key Issues

1. Whether a show cause notice uploaded on the GST portal under the "additional notices and orders" tab, without being on the main GST portal and without email intimation, constitutes valid notice to the assessee? (Question of law). Petitioner's Arguments: The petitioner argued that the notice was not properly served as it was not uploaded on the main GST portal and no email intimation was received. They relied on the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others, which held that notices under the "additional notices and orders" tab do not qualify as proper notice. Respondent's Arguments: The judgment does not record any specific arguments made by the respondent (State of U.P. and 2 Others).