M/S Rajender Kumar Sabharwal vs. State Of U.P. And Another

Facts

The petitioner, M/s Rajender Kumar Sabharwal, is challenging an order dated 26.12.2023 passed by the Deputy Commissioner, State Tax, Agra, under Section 73 of the Goods and Service Tax Act, 2017. The petitioner contends that the 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 State of U.P. and another, 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 no material to 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 agreed that the manner of uploading the order on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab prejudiced the petitioner's ability to seek timely remedy. Consequently, the impugned order dated 26.12.2023 passed by the Deputy Commissioner, State Tax, Agra, was quashed and set aside. The Assessing Officer was directed to issue a fresh notice to the petitioner with at least 15 clear days' notice, in the manner prescribed by law, for further 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 under the Goods and Service Tax Act, 2017, particularly concerning Section 73. Petitioner's Argument: The petitioner argued that this method of uploading did not constitute proper communication, leading to their unawareness of the proceedings and the impugned order. They relied on the High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, which dealt with a similar issue of notice uploading and granted relief. Respondent's Argument: The respondent (State of U.P. and another) did not dispute the factual contention regarding the uploading of notices and orders on the 'Additional Notices and Orders' tab. They also acknowledged that the issue was covered by the judgment in Ola Fleet Technologies Pvt. Ltd. (supra).