Orders passed u/s 73 of CGST Act 2017 quashed as notice uploaded on ‘Additional Notices and Orders’ Tab of GST Portal
In a recent judgment, Hon’ble Allahabad High Court has quashed the orders passed u/s 73 of CGST Act 2017 as the notices were uploaded on ‘Additional Notices and Orders’ Tab of the G.S.T. Portal, and consequently, the petitioner remained unaware of issuance of the notices.
ABCAUS Case Law Citation:
4294 (2024) (10) abcaus.in HC
In the instant case, a Writ Petition was filed by the assessee/petitioner against the ex parte orders passed by the Deputy Commissioner under Section 73 of the Goods and Service Tax Act, 2017 (the Act) raising demand against the petitioner.
It was contended that that notices issued under Section 73 of the Act, were uploaded on ‘Additional Notices and Orders’ Tab of the G.S.T. Portal, and consequently, the petitioner being unaware of issuance of the notices as well as passing of the orders, could neither appear before the authority nor question the validity of the impugned orders within the period of limitation.
It was submitted that the Bench in a recent case with similar facts dealt with the aspect wherein notices had not been uploaded on the ‘Due Notices and Orders’ and instead uploaded on ‘Additional Notices and Orders’, and came to the conclusion that the petitioner was entitled to the benefit of doubt and consequently, the matter had been remanded back to the authority.
The Department did not dispute the contentions raised pertaining to uploading of the notices and orders on the ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and Orders’ Tab and the fact that the issue as raised was covered by judgement of the Co-ordinate Bench.
It was noted that in the said case, the authorities had submitted that assessing officer is not to blame for any error being cited by the assessee. Referring to the web portal available to the assessing officer, it had been indicated that there is no option/ choice 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. On query made, Shri Ankur Agarwal fairly states that if it all issue may have to be addressed by the GST Network a separate entity constituted to design maintain and run the web portal. The Bench of the Court inter alia observed and came to the conclusion that the petitioner was entitled to a benefit of doubt. No material existed to reject the contention being advanced that the impugned order was not reflecting under the tab “view notices and orders”.
Accordingly, in view of the judgement in the Bench, the orders impugned were quashed and set aside. It was directed that the Assessing Officer may issue a fresh at least 15 days clear notice to the petitioner in the manner prescribed in accordance with law and based on the said notice, further proceedings may take place.
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