M/S Shree Shyamji Communication vs. State Of U.P. And Another

Facts

The petitioner, M/s Shree Shyamji Communication, is challenging an order dated 22.12.2023 passed by the Commercial/State Tax Officer, State Tax, Agra, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contends that the notices and the impugned order were uploaded on the GST portal under the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab. Consequently, the petitioner claims to have been unaware of the proceedings and unable to respond within the limitation period. The revenue, represented by the Standing Counsel, did not dispute these contentions.

Held

The Court allowed the writ petition, quashing and setting aside the impugned order dated 22.12.2023. The Court relied on the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of notices being uploaded on the 'Additional Notices and Orders' tab. The reasoning was that the petitioner was entitled to the benefit of doubt as the impugned order was not reflecting under the 'View Notices and Orders' tab, preventing them from seeking appropriate remedy 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 already deposited. The operative direction was for the Assessing Officer to issue a fresh notice to the petitioner in the prescribed manner with at least 15 days' clear notice, after which further proceedings would take place. The issue of whether replies and annexures filed by the assessee were displayed to and considered by the assessing officer was noted as an existing dispute but was not decided in light of the procedural defect.

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 response and challenge? The petitioner argued that the non-visibility of the notices and order under the 'Due Notices and Orders' tab prevented them from being aware of the proceedings and filing a timely response or challenge, thus entitling them to relief. 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. The revenue, through the Standing Counsel, did not dispute the factual contention regarding the tab where notices and orders were uploaded. They acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra).