M/S Ipjacket Technology INDIA Private Limited vs. State Of Up And Another

Facts

The petitioner, M/s Ipjacket Technology India Private Limited, filed a writ petition challenging an order dated April 25, 2024, passed by the Assessing Authority. The petitioner contended that they were not granted an opportunity of hearing. Specifically, they argued that they did not receive any email regarding the show cause notice, nor was it uploaded on the proper GST portal. Instead, it was found under a different tab labeled "additional notices and orders." 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's submission and the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others. It held that a notice placed under the "additional notices and orders" tab, rather than on the main GST portal, does not constitute valid notice. Consequently, the impugned order dated April 25, 2024, 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. The ratio decidendi is that proper service of notice, as per established GST portal procedures, is a prerequisite for valid adjudication, and non-compliance thereof vitiates the subsequent proceedings.

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 proper GST portal but appeared under the "additional notices and orders" tab? (Question of law) The petitioner argued that the impugned order is invalid because no opportunity of hearing was provided. They contended that the show cause notice was not properly served, as it was not uploaded on the main GST portal and was instead found under the "additional notices and orders" tab. They relied on the precedent set in Ola Fleet Technologies Limited v. State of U.P. and 2 Others, which held such notices to be invalid. The respondent's arguments were not recorded in the judgment.