M/S Naveen Mobile Zone vs. State Of Uttar Pradesh And Another

Facts

The petitioner, M/s Naveen Mobile Zone, filed a writ petition challenging orders dated 07.08.2024 and 15.05.2024 passed by the Deputy Commissioner, State Tax, Ghaziabad, under Section 73 of the Goods and Services Tax Act, 2017, which created a demand against them. The petitioner contended that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, not the 'Due Notices and Orders' tab, making them unaware of the proceedings. Consequently, they could not appear before the authority or challenge the order within the limitation period. The respondent, State of Uttar Pradesh, did not dispute these contentions.

Held

The Court held that the petitioner was entitled to the benefit of doubt regarding the proper communication of the notices and orders. The Court found that the impugned orders were not reflected under the 'View Notices and Orders' tab, as contended by the petitioner. Relying on the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, the Court concluded that the petitioner's argument regarding improper upload was valid. The Court quashed and set aside the impugned orders dated 07.08.2024 and 15.05.2024. The Assessing Officer was directed to issue a fresh notice to the petitioner in the prescribed manner, providing at least 15 days' clear notice, and thereafter, further proceedings were to take place in accordance with the law. The ratio decidendi is that non-compliance with prescribed procedures for uploading notices on the GST portal, leading to lack of awareness by the assessee, vitiates the proceedings.

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 petitioner, thereby impacting their ability to respond within the limitation period, as per Section 73 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the notices and orders were not properly communicated as they were uploaded on the 'Additional Notices and Orders' tab, preventing them from being aware of the proceedings and filing a timely response. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others. Respondent's Argument: The respondent, State of Uttar Pradesh, did not dispute the petitioner's contentions regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab and acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd.