GST notices incorrectly uploaded on wrong portal tab renders Section 73 order invalid, fresh notice required

The HC allowed a writ petition challenging an order under Section 73 of the GST Act, 2017, where notices were incorrectly uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab of the GST Portal. Following precedent from a coordinate bench decision, the court found the petitioner was unaware of the notices due to incorrect placement, preventing timely response. The impugned order was quashed, and the Assessing Officer was directed to issue fresh notice with at least 15 days' clear notice, requiring the petitioner to reply within two weeks and the officer to pass a reasoned order within one month.

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Issues:
Challenge to order under Section 73 of the Goods and Service Tax Act, 2017 due to notices not being uploaded on the correct tab of the G.S.T. Portal.

Analysis:
The petition challenges an order passed by the Deputy Commissioner, State Tax, Azamgarh under Section 73 of the Goods and Service Tax Act, 2017. The petitioner argues that notices were uploaded on the 'Additional Notices and Orders' tab of the G.S.T. Portal, instead of the 'Due Notices and Orders' tab, leading to their unawareness and inability to respond within the limitation period. Reference is made to a previous judgment where a similar issue was considered, and the petitioner was granted the benefit of doubt, resulting in the matter being remanded back to the authority.

The Department, represented by the learned counsel, does not dispute the incorrect uploading of notices and orders on the portal. They acknowledge that the issue is covered by a previous judgment involving Ola Fleet Technologies Pvt. Ltd. The co-ordinate Bench of the Court in the Ola Fleet case highlighted the importance of due communication of orders and observed that the petitioner's inability to seek remedy within the limitation period was due to the incorrect placement of the order on the portal. The Department's contention that the assessing officer is not at fault is based on the lack of options available to upload orders in a manner visible to the assessee, with the suggestion that the GST Network, a separate entity, should address such issues.

Considering the submissions and the precedent set by the Ola Fleet case, the Court allows the writ petition, quashing the impugned order. The Assessing Officer is directed to issue a fresh notice to the petitioner in the correct manner, ensuring at least 15 days of clear notice. The petitioner is required to submit a written reply within two weeks, following which the assessing officer must pass a reasoned order within one month from the date of service of notice. As there is no outstanding demand, the writ petition is disposed of, providing clarity on the next steps for both parties in the proceedings.

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