Star Automobiles Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court, in the matter of Star Automobiles Vs State of U.P. and Another, addressed a petition challenging an assessment order passed under Section 73(9) of the Goods and Services Tax Act, 2017, for the period April 2019 to March 2020. The core dispute centered on the due communication of the final order to the taxpayer through the common GST portal.
The Issue of Communication
The petitioner, Star Automobiles, contended that the impugned order dated August 20, 2024, was not uploaded in the required manner. Specifically, the order did not appear under the primary tab, “view notices and orders,” on the assessee’s portal. Instead, it was reflected under a less visible tab labeled “additional notice and orders.” The petitioner argued that this obscure placement prevented them from becoming aware of the order in a timely manner, thus hindering their ability to seek appropriate legal remedy within the statutory limitation period.
The State’s Standing Counsel, based on written instructions, argued that the Assessing Officer (AO) was not at fault, as the web portal provides no option or choice for the AO to select which specific tab the final order will reflect under for the assessee. The counsel suggested that this technical issue was a matter for the GST Network (GSTN), the entity responsible for designing and maintaining the portal.
