Gardenia Aims Facility Management Services vs. State Of U.P. And 2 Others

Facts

The petitioner, Gardenia Aims Facility Management Services, filed a writ petition challenging an order dated December 12, 2023, passed by the Assessing Authority. The petitioner contended that they were not granted an opportunity of hearing. Specifically, they argued that neither an email regarding the show cause notice was received nor was the notice 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 coordinate 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 main GST portal but under the 'additional notices and orders' tab do not constitute valid notice.

Held

The Court agreed with the petitioner and the precedent set by the coordinate bench in Ola Fleet Technologies Limited v. State of U.P. and 2 Others. It was held that a notice not appearing on the main GST portal but relegated to the 'additional notices and orders' tab does not constitute proper notice to the assessee. Consequently, the impugned order dated December 12, 2023, passed by the Assessing Authority, was quashed and set aside. The Court directed the authority 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 the law, ensuring proper opportunity of hearing. The ratio decidendi is that for a notice to be legally valid and to satisfy the principles of natural justice, it must be prominently displayed on the GST portal and properly communicated to the assessee.

Key Issues

1. Whether a show cause notice uploaded under the 'additional notices and orders' tab on the GST portal, without being on the main portal or communicated via email, constitutes valid notice to the assessee, thereby affording an opportunity of hearing? (Question of law) Petitioner's Argument: The petitioner argued that the notice was not properly served as it was not uploaded on the main GST portal and no email was received. They contended that a notice placed under the 'additional notices and orders' tab is not considered a valid notice, citing the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others. Respondent's Argument: The judgment records no specific arguments from the respondent (State of U.P. and 2 Others).