Order Quashed Due to Improper Upload on GST Portal; Fresh Opportunity Directed

Case Summary

• Case Title: Ola Fleet Technologies Private Limited v. State of U.P. and 2 Others

• Court: High Court of Judicature at Allahabad

• Petition Number: Writ Tax No. 855 of 2024

• Date of Judgment: 22.07.2024

• Relevant Sections: Section 73 & Rule 142(1) of CGST Act & Rules

• Category of Dispute: Natural Justice & Uploading of Order on GST Portal

Facts of the Case

[Para 1–5]

• The petitioner challenged the assessment order dated 12.07.2023 and the show cause notice dated 17.08.2022.

• It was argued that the order was never made available under the “View Notices and Orders” tab on the assessee’s GST portal, but was found under “Additional Notices and Orders.”

• Due to this, the petitioner could not file an appeal within the limitation period.

• Petitioner cited M/s Mohini Traders v. State of U.P. [Writ Tax No. 551 of 2023], where a similar issue was decided in favor of the assessee.

Question(s) in Consideration

[Para 4–7]

1. Whether the uploading of the assessment order only under “Additional Notices and Orders” tab amounts to valid service under GST law?

2. Whether the petitioner was denied an opportunity to file a reply and whether natural justice was violated?

3. Whether the assessing officer or the GSTN can be held responsible for such portal deficiencies?

Observation of Court

[Para 6–7]

• The Court noted that no fault could be attributed to the assessing officer regarding where the order reflects on the GST portal since the portal is maintained by GSTN.

• However, the Court accepted the petitioner’s contention that they were unable to see the order under the standard “View Notices and Orders” tab and thus missed the remedy window.

• Also, it was unclear whether all replies and annexures filed by the petitioner had been considered by the department.

Judgment of the Court

[Para 7]

• The writ petition was disposed of without relegating the petitioner to alternate statutory remedy.

• The petitioner was permitted to treat the impugned order dated 12.07.2023 as a final notice and submit a reply within two weeks.

• The assessing officer was directed to issue a fresh notice with at least 15 days’ notice and pass a reasoned and speaking order within a month thereafter.

Between Fine Lines

1. If a GST order is not properly visible on the portal, it may not be treated as duly served.

2. Courts may intervene even if alternate remedies exist, to uphold natural justice.

3. GSTN’s technical functioning impacts legal service of orders.

4. Fresh hearing opportunity may be granted when procedural lapses exist.

5. Assessment orders must be both properly communicated and reasoned.

Summary of Referred Cases

Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”