Ajay Kumar Jain vs. State Of U.P. And Another

Facts

The petitioner, Ajay Kumar Jain, filed a writ petition challenging an order dated April 27, 2024, passed by the Assistant Commissioner, State Tax, Agra, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contended 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 was unaware of the notices and the subsequent order, preventing them from appearing before the authority or challenging the order within the limitation period. The petitioner relied on a previous judgment by this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of notice upload on the GST portal.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated April 27, 2024, passed by the Assistant Commissioner, State Tax, Agra. The Court found that the issue raised by the petitioner, concerning the uploading of notices and orders on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, was covered by the previous judgment in Ola Fleet Technologies Pvt. Ltd. (supra). In that case, the Court had granted the benefit of doubt to the petitioner due to improper communication and remanded the matter. Following this precedent, the Court held that the petitioner was entitled to a similar benefit. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner, providing at least 15 days clear notice in the prescribed manner, after which further proceedings would take place. The Court noted that the disputed amount was lying in deposit, and there was no outstanding demand.

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 their ability to respond within the prescribed limitation period? (Question of law and fact, turning on Section 73 of the GST Act, 2017). Petitioner's contention: The petitioner argued that notices uploaded on the 'Additional Notices and Orders' tab are not effectively communicated, leading to a lack of awareness and inability to respond within the limitation period. They relied on the judgment 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. Respondent's contention: The learned counsel for the Department did not dispute the contentions 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). The Department also noted that the GST Network, a separate entity, is responsible for the web portal's design and maintenance.