GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
Kapil Dhyani
11 Nov 2024 4:35 PM IST
The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied on Ola Fleet Technologies Pvt. Ltd. v. State of UP (2024)...
The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee.
A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied on Ola Fleet Technologies Pvt. Ltd. v. State of UP (2024) whereby “benefit of doubt” was given to the assessee since notices issued to it did not show up on the assessee's portal under the tab "view notices and orders".
In the case at hand, the Petitioner had challenged an order passed under Section 73 creating demand against it.
It was contended that the notices were uploaded on 'Additional Notices and Orders' tab of the GST Portal and consequently, the petitioner was unaware of issuance of the notices as well as passing of the order.
In Ola Fleet (supra), the matter was remanded back to the authority in similar facts.
The Department had contended therein that there is no option available to the Assessing Officer to upload the order in the manner that it may reflect under any one of the particular tabs visible to the assessee.
However, the High Court had said,
“...the dispute between the parties boiled down to the issue due communication of the impugned order dated 12.07.2023. The petitioner claims that the same was not uploaded in the manner required inasmuch as the impugned order does not show up on the asseseess portal under the tab "view notices and orders". Rather, it reflects under the other tab for "additional notice and orders"...At present, it does appear that the petitioner is entitled to a benefit of doubt.”
Accordingly, the present petition was also allowed and the Court directed the Assessing Officer to issue a fresh, at least 15 days clear notice to the petitioner in the manner prescribed in law.
Appearance: Advocates Ajay Kumar Yadav, Ashish Bansal and Shalini Goel for Petitioner; Standing counsel Ankur Agarwal for Respondent
Case title: M/S Ashish Traders v. State of U.P.
Case no.: WRIT TAX No. - 1882 of 2024
