Rama Enterprises Vs State of U.P. And Another (Allahabad High Court)
The writ petition challenged an order dated 21.12.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Mainpuri, Etawah, under Section 73 of the Goods and Services Tax Act, 2017, whereby a demand was raised against the petitioner.
The petitioner contended that the notices issued under Section 73 and the subsequent order were uploaded on the “Additional Notices and Orders” tab of the GST Portal rather than the “Due Notices and Orders” tab. As a result, the petitioner remained unaware of the issuance of the notices and the passing of the order, and consequently could neither appear before the authority nor challenge the order within the prescribed period of limitation.
In support of its case, the petitioner relied upon the decision of the Allahabad High Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & Others, decided on 22.07.2024, where the Court had considered an identical issue. In that case, the Court found that notices uploaded under the “Additional Notices and Orders” tab instead of the “Due Notices and Orders” tab entitled the assessee to the benefit of doubt, and accordingly remanded the matter to the assessing authority.
