Atul Agrawal Vs State of U.P. And 2 Others (Allahabad High Court)
Allahabad High Court has quashed an assessment order against an individual, Atul Agrawal, ruling that the tax authorities failed to provide a proper opportunity of hearing because the show cause notice was not communicated through the correct channel on the GST portal. The court found that the notice was uploaded in the ‘additional notices and orders’ tab, which it deemed insufficient for proper notification.
The writ petition, filed by Atul Agrawal, challenged an order dated December 1, 2023, passed by the Assessing Authority. The primary contention raised by the petitioner’s counsel was that no opportunity to be heard was granted before the order was issued. This lack of hearing, it was argued, stemmed from the fact that the show cause notice, a mandatory precursor to such orders, was not properly served.
According to the petitioner, the show cause notice was neither received via email nor uploaded on the main, easily accessible section of the GST portal designated for due notices and orders. Instead, it was found under the less prominent ‘additional notices and orders’ tab.
The petitioner’s counsel specifically brought to the court’s attention a recent Division Bench judgment of the Allahabad High Court in the case of Ola Fleet Technologies Limited v. State of U.P. and 2 Others (Writ Tax No. 855 of 2024, decided on July 22, 2024). This precedent dealt with an identical procedural issue concerning the electronic communication of notices on the GST portal.
