High Court Directs Reissuance of Notice in GST Case as SCN Was Uploaded Under the Wrong Tab
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- Last Updated on 24 December, 2024
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Case Details: Ashish Traders v. State of U.P - [2024] 169 taxmann.com 394 (Allahabad)
Judiciary and Counsel Details
- Arun Bhansali, CJ. & Vikas Budhwar, J.
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Ajay Kumar Yadav, Ashish Bansal & Shalini Goel for the Petitioner.
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Ankur Agarwal, S.C. for the Respondent.
Facts of the Case
The petitioner challenged a GST demand order, alleging that the notices were uploaded under the ‘Additional Notices and Orders’ tab instead of the ‘Due Notices and Orders’ tab on the GST portal. This prevented the petitioner from responding within the limitation period. Referring to a similar case, Ola Fleet Technologies Pvt. Ltd. vs. State of U.P., the High Court noted that the GST portal’s technical limitations may have caused this error.
High Court Held
The court held that this amounted to a violation of natural justice, as the petitioner was denied proper communication of the notices. Consequently, the impugned order was quashed, and the Assessing Officer was directed to issue a fresh notice with at least 15 days’ clear notice in the prescribed manner.
List of Cases Reviewed
- Ola Fleet Technologies (P.) Ltd. v. State of U.P. [Writ Tax No. 855 of 2024, dated 22-7-2024](para 6) followed.
List of Cases Referred to
- Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others Writ Tax No. 855 of 2024 (para 3).
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