Sudarshan Beopar Company Limited Vs Union of India and 3 others (Allahabad High Court)
The Allahabad High Court allowed the writ petition filed by Sudarshan Beopar Company Limited against the order dated 22 November 2023 passed by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73 of the Goods and Services Tax Act, 2017, whereby a demand had been created against the petitioner.
The petitioner submitted that the respondent authorities had neither issued a personal hearing notice nor provided intimation regarding the proceedings. According to the petitioner, as the proceedings had been initiated after expiry of the prescribed limitation period, it was under the reasonable impression that the proceedings had been dropped. It was subsequently found that a reminder and the impugned order had been uploaded on the GST Portal under the “Additional Notices and Orders” tab, rather than the “Due Notices and Orders” tab. The petitioner contended that it was therefore unaware of the notice, reminder and order and could neither appear before the authority nor challenge the orders within the limitation period.
The petitioner relied on the Allahabad High Court’s decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, where a similar issue concerning notices and orders appearing under the “Additional Notices and Orders” tab had been considered. The Department did not dispute that the reminder notice and order in the present case had been uploaded under that tab and acknowledged that the issue was covered by the Ola Fleet Technologies Pvt. Ltd. judgment.
