Chhapar Kisan Sewa Sahakari Samiti Limited vs. Assistant Commissioner State Tax Sector-5 Muzaffarnagar And Another

Facts

The petitioner, Chhapar Kisan Sewa Sahakari Samiti Limited, is challenging an order dated 22.04.2024 passed by the Assistant Commissioner, State Tax, Sector-5, Muzaffarnagar, under Section 73 of the Goods and Service Tax Act, 2017, which created a demand against them. The petitioner contends that the 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 they were 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 Assistant Commissioner, did not dispute the contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab.

Held

The Court held that the petitioner is entitled to the benefit of doubt as the impugned order was not reflected under the 'View Notices and Orders' tab, but rather under the 'Additional Notices and Orders' tab. This lack of proper communication prevented the petitioner from seeking appropriate remedies within the limitation period. The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was lying in deposit. Therefore, the Court quashed and set aside the impugned order dated 22.04.2024. 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 would take place. The ratio decidendi is that communication of statutory notices and orders through the GST portal must be in the designated 'Due Notices and Orders' tab for effective notice, and failure to do so warrants relief for the assessee.

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 valid communication to the assessee, thereby triggering limitation periods for response and challenge? Petitioner's Contention: The petitioner argued that notices and orders uploaded solely on the 'Additional Notices and Orders' tab are not properly communicated. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, where a similar issue led to a remand. They also cited M/s Mohini Traders Vs. State of U.P. and Another. Revenue's Contention: The learned counsel for the Department, based on the material on record, did not dispute the contentions raised by the petitioner regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They acknowledged that the issue is covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra).