M/S Dileep Kumar vs. State Of U.P. And Another

Facts

The petitioner, M/s Dileep Kumar, is challenging an order dated 11.12.2023 passed by the Deputy Commissioner, Sector-7, State Tax, Prayagraj, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contends that notices issued under Section 73 were uploaded on the 'Additional Notices and Orders' tab of the GST Portal, not the 'Due Notices and Orders' tab. Consequently, the petitioner claims to have been unaware of the notices and the subsequent order, preventing them from appearing before the authority or challenging the order within the limitation period. The revenue, represented by the State of U.P., did not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab.

Held

The Court held that the petitioner was 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 found that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra). In that case, the Court observed that the petitioner's claim of the order not showing up under the 'View Notices and Orders' tab, but rather under 'Additional Notice and Orders', prevented them from seeking appropriate remedies within the limitation period. The Court noted that the entire disputed amount was lying in deposit, meaning there was no outstanding demand. Therefore, the Court quashed and set aside the impugned order dated 11.12.2023. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least 15 days' clear notice in the prescribed manner, after which further proceedings could take place. The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies.

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 assessee, thereby impacting the limitation period for challenging the order? The petitioner argued that the non-uploading of notices and orders on the 'Due Notices and Orders' tab prevented them from receiving proper communication, rendering them unaware of the proceedings and the impugned order. This lack of awareness, they contended, meant they could not seek appropriate remedies within the prescribed limitation period. They relied on the precedent set 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. The respondent (revenue) did not dispute the factual contention regarding the tab on which the notices and orders were uploaded. However, in the cited case of Ola Fleet Technologies Pvt. Ltd., the Standing Counsel indicated that the assessing officer has no choice in selecting the tab for uploading and that any issue might need to be addressed by the GST Network.