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

Facts

The petitioner, M/s Dileep Kumar, is challenging an order dated 18.04.2024 passed by the Deputy Commissioner, State Tax, Prayagraj, 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 Standing Counsel, did not dispute the contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated 18.04.2024 passed by the Deputy Commissioner, State Tax. The Court found that the petitioner was entitled to the benefit of doubt as the impugned order was not reflecting under the 'view notices and orders' tab. This finding was based on the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, where similar circumstances led to a remand. The Court acknowledged that the revenue did not dispute the factual assertion regarding the uploading of notices on the 'Additional Notices and Orders' tab. The reasoning was that the petitioner could not effectively participate in the proceedings or challenge the order due to the manner of communication. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner with at least 15 days' clear notice, in accordance with law, and to conduct further proceedings based on that notice. The issue of whether all replies and annexures were displayed to the assessing officer and considered was noted as an existing dispute but not decided in this petition.

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 due communication to the petitioner, thereby validating the proceedings under Section 73 of the Goods and Service Tax Act, 2017? Petitioner's Contention: The petitioner argued that the notices and the impugned order were not uploaded in the prescribed manner, specifically not appearing under the 'view notices and orders' tab. They relied on the High Court's decision 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, where similar issues led to a remand. Respondent's Contention: The learned Standing Counsel, based on instructions, did not dispute the factual contention regarding the tab where notices and orders were uploaded. The judgment notes that the assessing officer has no option to choose the tab for uploading, and any issue with the portal's functionality would need to be addressed by the GST Network.