Meera Shukla vs. State Of U.P. And Another

Facts

The petitioner, Meera Shukla, challenges an order dated April 19, 2024, passed by the Assistant Commissioner, State Tax, Prayagraj, under Section 73 of the Goods and Services Tax Act, 2017. The petitioner contends 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 claims to have been 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 factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab.

Held

The Court held that the petitioner is entitled to the benefit of doubt regarding the proper communication of the notices and the impugned order. The Court found that the material on record did not reject the petitioner's contention that the impugned order was not reflecting under the 'view notices and orders' tab. Citing the precedent set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, the Court observed that no useful purpose would be served by keeping the petition pending or relegating the petitioner to the statutory remedy, especially since the disputed amount was lying in deposit. The Court quashed and set aside the impugned order dated April 19, 2024. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least 15 days clear notice, in accordance with law, and thereafter proceed with the matter. The ratio decidendi is that improper uploading of statutory notices and orders on the GST portal, specifically on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, vitiates the proceedings and entitles the assessee to a fresh opportunity.

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? (Question of law and fact, turning on the interpretation of procedural requirements for notice under the GST Act and portal functionality). Petitioner's arguments: The petitioner argued that notices and orders uploaded only on the 'Additional Notices and Orders' tab are not properly communicated. 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. Revenue's arguments: The revenue, through the Standing Counsel, did not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They acknowledged that the assessing officer has no option to choose the specific tab for uploading. The Standing Counsel also conceded that the issue is covered by the judgment in Ola Fleet Technologies Pvt. Ltd.