M/S Gunjan Enterprises vs. State Of U.P. And Another

Facts

The petitioner, M/s Gunjan Enterprises, filed a writ petition challenging an order dated 15.04.2024 passed by the Deputy Commissioner, State Tax, Azamgarh, under Section 73 of the Goods and Service Tax Act, 2017, which created a tax demand. The petitioner contended that the notices and the impugned order were uploaded on the GST portal under the 'Additional Notices and Orders' tab, not the 'Due Notices and Orders' tab. Consequently, the petitioner claimed to be unaware of the proceedings and unable to appear before the authority or question the order within the limitation period. The respondent, State of U.P., did not dispute these contentions regarding the uploading of notices and orders.

Held

The Court held that the petitioner was entitled to the benefit of doubt regarding the proper communication of the notices and the impugned order. The reasoning was based on the fact that the notices and orders were uploaded on the 'Additional Notices and Orders' tab of the GST portal, which the petitioner claimed they were unaware of. This situation was found to be similar to the facts in the case of Ola Fleet Technologies Pvt. Ltd. (Supra), where a co-ordinate bench had also remanded the matter. The Court found no useful purpose in keeping the petition pending or relegating the petitioner to statutory remedies, especially since the disputed amount was stated to be lying in deposit. The ratio decidendi is that if statutory notices and orders are not uploaded on the primary communication tab of the GST portal, leading to the assessee's lack of awareness and inability to respond within limitation, the assessee is entitled to relief. The impugned order dated 15.04.2024 was quashed and set aside. The Assessing Officer was directed to issue a fresh notice of at least 15 clear days to the petitioner in the prescribed manner, and further proceedings were to take place thereafter.

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 challenging the order under Section 73 of the Goods and Service Tax Act, 2017? Petitioner's Contention: The petitioner argued that the notices and the impugned order were not properly communicated as they were uploaded on the 'Additional Notices and Orders' tab. This prevented them from being aware of the proceedings and availing their remedies within the prescribed time. 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. Respondent's Contention: The learned counsel for the Department did not dispute the factual contention regarding the tab on which the notices and orders were uploaded. They acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (Supra).