M/S A N Tradelinks vs. State Of U.P. And 2 Others

Facts

The petitioner, M/s A.N. Tradelinks, filed a writ petition challenging an order dated 20.12.2023 passed by the Deputy Commissioner, State Tax, Kanpur, under Section 73 of the Goods and Service 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 neither appear before the authority nor challenge the orders 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 location.

Held

The Court held that the petitioner was entitled to the benefit of doubt as the notices and orders were not uploaded on the 'Due Notices and Orders' tab but on the 'Additional Notices and Orders' tab, rendering the petitioner unaware of the proceedings. The Court found no material to reject the petitioner's contention. The Court also noted that the entire disputed amount was lying in deposit with the State Government, meaning there was no outstanding demand. Following the precedent set in Ola Fleet Technologies Pvt. Ltd. (supra), the Court quashed and set aside the impugned order dated 20.12.2023. 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, further proceedings were to take place. The Court did not leave any issue undecided.

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 under Section 73 of the Goods and Service Tax Act, 2017, thereby entitling them to challenge the impugned order within the period of limitation? Petitioner's Contention: The petitioner argued that uploading notices and orders on the 'Additional Notices and Orders' tab did not amount to proper communication, as they were unaware of these proceedings. They relied on the judgment in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, where a similar issue led to a remand. They also cited 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 and acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (supra).