Om Traders Vs Deputy Commissioner State Tax And Another (Allahabad High Court)
In the case abovementioned Hon’ble Allahabad HC disposed off the writ petition by directing to consider the impugned order as notice u/s 73 GST for the purpose of filing objections.
Petitioner, a LLP, engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under GST. AO imposed liability of tax upon the sale for the relevant FY along with interest and penalty u/s 73 GST.
No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Petitioner became aware only after when order was uploaded on the tab “view additional notices and orders”. Petitioner immediately filed appeal before appellate authority which was dismissed as time barred. Show cause notice was not uploaded on the GST Portal under tab “view additional notices and orders”. In the decision of Ola Fleet Technologies Pvt. Ltd. v. State of U.P. and Others (Writ Tax No. 855 of 20240) it was held that when tax liability notice, or order was not reflecting under tab ‘view notices and orders’ it remained a valid dispute as to non-consideration/consideration of the various documents of returns available which could have been shown in reply to the show cause notice. The division bench, in the case abovementioned, was of the view that party under liability of tax in an ex parte order needs at-least an opportunity to put up his defense by submitting papers which may have led AO to uphold the claim for exemption from tax liability.
