The Allahabad High Court observed that there is no material to reject the argument of the assessee that the Goods and Services Tax ( GST ) order is not reflecting under “View notices and orders” Tab. It directed the issuance of a fresh notice.
The writ petition challenged orders dated November 24, 2023, and September 30, 2023, passed by the Deputy Commissioner, State Tax, Noida, under Section 73 of the Goods and Services Tax Act, 2017.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The petitioner argued that the notices were uploaded under the ‘Additional Notices and Orders’ tab, making it difficult for them to be aware of the notices and orders, and thus unable to respond within the prescribed time frame.
The court referred to its earlier ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. where similar issues were addressed, confirming that the failure to upload notices under the correct tab on the portal entitled the petitioner to the benefit of the doubt.
Justices Vipin Chandra Dixit and Shekhar B. Saraf found no material to reject the contention that the impugned orders were not visible under the correct tab.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The High Court quashed the impugned orders and remanded the matter, directing the Assessing Officer to issue a fresh notice in accordance with the law. The petitioner was given the opportunity to respond within two weeks, with a clear 15-day notice period for further proceedings.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
