GST demand notices quashed for violating natural justice when uploaded only on portal without proper service under Section 73

The Allahabad HC allowed a writ petition challenging demand notices issued under Section 73 of the GST Act, 2017. The petitioner was unaware of notices uploaded on the GST Portal's Additional Notices and Orders Tab, preventing appearance before authorities or challenging orders within limitation period. The court found violation of natural justice principles. Following precedent in Ola Fleet Technologies case, the HC quashed impugned orders dated 24.11.2023 and 30.09.2023 passed by Deputy Commissioner, State Tax. The court directed the assessee to treat the order as final notice and submit written reply within two weeks. The assessing officer was ordered to issue fresh notice with fifteen days clear notice, with petitioner undertaking to appear. A reasoned order must be passed within one month of notice service.

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Issues: Challenge against orders passed by Deputy Commissioner under Section 73 of the Goods and Service Tax Act, 2017 due to notices being uploaded on the wrong portal tab, entitlement to benefit of doubt, consideration of replies and annexures by the assessing officer, and the direction for fresh notice and further proceedings.

Analysis:

The petitioner challenged orders passed by the Deputy Commissioner under Section 73 of the Goods and Service Tax Act, 2017, citing that notices were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab. This led to the petitioner being unaware of the notices and orders, hindering their ability to respond within the limitation period. Reference was made to a previous judgment highlighting a similar situation where the petitioner was granted the benefit of doubt, resulting in the matter being remanded back to the authority for reconsideration.

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 assessing officer's inability to upload the order in a manner visible to the assessee was noted. Despite the absence of the order under the 'view notices and orders' tab, the petitioner was considered entitled to the benefit of doubt. The court directed the petitioner to treat the impugned order as final notice and submit a written reply within two weeks, with the assessing officer required to issue a fresh notice within fifteen days for further proceedings.

The judgment in the case of Ola Fleet Technologies Pvt. Ltd was pivotal in the decision of the High Court, leading to the quashing and setting aside of the impugned orders passed by the Deputy Commissioner. The court directed the Assessing Officer to issue a fresh notice to the petitioner in accordance with the law, ensuring at least 15 days clear notice for further proceedings to take place. The petitioner's entitlement to the benefit of doubt, coupled with the procedural irregularities in uploading notices, formed the basis for allowing the writ petition and setting aside the impugned orders.

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