Order dated 05.04.2024 quashed for ineffective service under Section 73 where portal notices in Additional Notices failed to inform petitioner

HC quashed and set aside the impugned order dated 05.04.2024 passed by the revenue authority, holding that notices under Section 73 uploaded only to the portal's Additional Notices and Orders tab did not constitute effective service when the petitioner remained unaware. Court found petitioner entitled to benefit of doubt, observed uncertainty whether the petitioner's replies and annexures were displayed to or considered by the assessing officer, and declined to keep the petition pending or require further affidavits. Writ petition allowed.

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The petition before the Allahabad High Court challenged an order passed by the Assistant Commissioner, State Tax, under Section 73 of the Goods and Service Tax Act, 2017, creating a demand against the petitioner. The main contention raised was that the notices issued under Section 73 were uploaded on the 'Additional Notices and Orders' Tab of the GST Portal, leading to the petitioner being unaware of the notices and the order, thus unable to appear before the authority or question the validity of the order within the limitation period.The petitioner relied on a previous judgment in the case of Ola Fleet Technologies Pvt. Ltd., where a similar issue regarding the uploading of notices was considered, and the petitioner was granted the benefit of doubt, leading to a remand back to the authority.The Department, through its counsel, did not dispute the contentions raised by the petitioner regarding the uploading of notices and orders on the wrong tab and acknowledged that the issue was covered by the judgment in the Ola Fleet Technologies case.In the Ola Fleet Technologies case, the Court observed that the dispute revolved around the due communication of the impugned order, which was not uploaded in the correct manner on the assessee's portal. The Court noted that the assessing officer may not be to blame for the error, as the web portal did not provide the option to upload the order in a manner visible to the assessee. The Court ultimately found that the petitioner was entitled to the benefit of doubt and disposed of the petition, directing the assessee to treat the impugned order as the final notice and submit a written reply within two weeks.Considering the submissions and the judgment in the Ola Fleet Technologies case, the High Court allowed the writ petition, quashing and setting aside the impugned order passed by the Assistant Commissioner. The Assessing Officer was directed to issue a fresh notice to the petitioner in accordance with the law, with further proceedings to take place based on the said notice.In conclusion, the High Court's judgment focused on the procedural irregularity in the uploading of notices and orders on the GST Portal, leading to the petitioner's lack of awareness and inability to challenge the order within the limitation period. The Court emphasized the importance of proper communication and access to relevant documents for the parties involved in tax matters.

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