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2024 (11) TMI 825 - HC - GSTService of notice - Challenge to order under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner - notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal - petitioner being unaware of issuance of the notices as well as passing of the orders, could neither appear before the authority nor question the validity of the impugned orders within the period of limitation - HELD THAT - In the case of OLA FLEET TECHNOLOGIES PRIVATE LIMITED VERSUS STATE OF UP AND 2 OTHERS 2024 (7) TMI 1543 - ALLAHABAD HIGH COURT a co-oridiante Bench of this Court inter alia observed ' No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab view notices and orders . On merits, as noted in the earlier orders an other dispute exists whether all replies and annexures to the replies as filed by the assessee were displayed to the assessing officer and whether those have been considered. We find, no useful purpose may be served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy. The entire disputed amount is lying in deposit with the State Government. Therefore, there is no outstanding demand. Accordingly, the writ petition is disposed of, with a direction, the assessee may treat the impugned order as the final notice and submit his written reply within a period of two weeks.' In view of the submissions made and the judgement in the case of Ola Fleet Technologies Pvt. Ltd the writ petition filed by the petitioner is allowed. The orders impugned dated 27.12.2023 and 02.02.2023 passed by the Assistant Commissioner, State Tax, Sector- 3, Bareilly (Annexures-2 3 to the writ petition) are quashed and set aside - Petition allowed.
Issues:
Challenge to orders passed by Assistant Commissioner under Section 73 of the Goods and Service Tax Act, 2017 due to non-uploading of notices on the correct portal tab. Analysis: The petition challenges orders dated 27.12.2023 and 02.02.2023 passed by the Assistant Commissioner under Section 73 of the GST Act. The petitioner argues that notices were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, leading to lack of awareness and inability to respond within the limitation period. Reference is made to a previous judgment, Ola Fleet Technologies Pvt. Ltd. v. State of U.P., which emphasized the importance of correct notice uploading. The Department does not dispute the incorrect uploading of notices and acknowledges the relevance of the Ola Fleet judgment. In the case of Ola Fleet Technologies Pvt. Ltd., it was observed that the issue revolved around the due communication of the impugned order, which was not uploaded in the correct manner on the assessee's portal. The petitioner contends that this prevented seeking a remedy within the limitation period. The Department, represented by the Standing Counsel, argues that the assessing officer cannot be blamed for the error in uploading notices, as the web portal design is managed by the GST Network. The petitioner is granted the benefit of doubt regarding the non-reflection of the impugned order under the correct tab. The judgment allows the writ petition, quashing the impugned orders passed by the Assistant Commissioner. A direction is given for the Assessing Officer to issue a fresh notice to the petitioner in accordance with the law, allowing for further proceedings. The petitioner is required to treat the impugned order as the final notice and submit a written reply within two weeks, with the Assessing Officer expected to issue a reasoned order within one month from the service of notice on the petitioner. The disputed amount is noted to be deposited with the State Government, resulting in no outstanding demand. In conclusion, the writ petition is allowed based on the incorrect uploading of notices, leading to the quashing of the impugned orders and the initiation of further proceedings with proper notice and compliance with legal requirements.
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