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 3, 2024, passed by the Assessing Authority. The petitioner contended that they were not granted an opportunity of hearing. Specifically, they argued that no email was received regarding the show cause notice, nor was it uploaded on the proper GST portal. Instead, it was found 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, which held that notices not appearing on the GST portal but under the "additional notices and orders" tab do not constitute valid notice.

Held

The Court agreed with the petitioner's submission and the precedent set by the coordinate Bench in Ola Fleet Technologies Limited v. State of U.P. and 2 Others. The Court held that a notice placed under the "additional notices and orders" tab, and not on the primary GST portal, does not constitute valid notice to the assessee. Consequently, an order passed based on such a notice, without affording an opportunity of hearing, is unsustainable. The Court quashed and set aside the impugned order dated March 3, 2024. The Assessing Authority was directed to issue a fresh show cause notice to the petitioner within two weeks from the date of the order and to proceed with the matter in accordance with law, ensuring due process and an opportunity of hearing.

Key Issues

1. Whether an order passed by the Assessing Authority without granting an opportunity of hearing to the petitioner is valid, particularly when the show cause notice was not uploaded on the primary GST portal but under the "additional notices and orders" tab. Petitioner's Argument: The petitioner argued that the impugned order dated March 3, 2024, is invalid because they were not provided with a proper opportunity of hearing. They asserted that the show cause notice was not received via email and was not uploaded on the main GST portal, but rather appeared in a separate section labeled "additional notices and orders." They relied on the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others, which stated that such notices do not qualify as proper notice. Respondent's Argument: The judgment does not record any specific arguments made by the respondent (State of U.P. and 2 Others).