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TMI Blog2025 (3) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... That the Present Writ Petition is being filed for the following reliefs: i) For direction upon the Respondent Commissioner of State Tax, Department of State Tax, Government of Bihar, Patna to register, hear and dispose of the Revision Application filed under section 108 of the GST Act, 2017 by the Petitioner against the order dated 31.10.2023 passed under section 73(9) of the GST Act, 2017 by the Respondent Deputy Commissioner of State Tax, Patna Central Circle-2, Patna with respect to Financial Year July, 2017 to March, 2018 as the same has been filed through e-mail dated 06.03.2024 due to non-uploading of Revision Application on the GST Portal of the Respondent Department; ii) For direction upon the Respondent Deputy Commissioner of State Tax, Patna Circle-2, Patna to not take any coercive action or recovery measures for recovery of the impugned order dated 31.10.2023 passed under section 73(9) of the GST Act, 2017 during the pendency of the Revision Application filed vide e-mail dated 06.03.2024 by the Petitioner against the impugned order, iii) For quashing of the order dated 31.10.2023 and the subsequent demand raised in Form DRC-07 dated 31.10.2023 under section 73 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to pay the tax on the same. It is the submission of the learned Senior counsel for the petitioner that in the first week of March, 2024 the petitioner learnt that an order under Section 73(9) of the GST Act, 2017 dated 31.10.2023 has been passed by the Deputy Commissioner of State Tax, Patna Central Circle 2, Patna (Respondent No. 4) whereby after recording certain discrepancies and allegations of wrong computation of tax with respect to Financial year 2017-18, a total demand to the tune of Rs. 3,25,98,914/- including the component of tax, interest and penalty has been imposed against the petitioner company. The copy of the impugned order and demand raised by the Respondent No. 4 have been brought on record as Annexure P/4 and P/4-A respectively. These are under challenged in the writ application. 6. The learned Senior counsel for the petitioner submits that the Respondent Joint Commissioner of State Tax, Patna Central Circle-2, Patna had issued show cause notice dated 27.09.2023 but the petitioner could not know about the same and as a result thereof no reply could be filed on behalf of the petitioner. 7. By filing the amendment petition, the petitioner has brought to the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to respond to the show-cause notice and thereafter show-cause notice be re-adjudicated. 12. Learned Senior counsel has further relied upon a Division bench Judgment of Hon'ble Allahabad High Court werein the Hon'ble Court referred the earlier judgment in case of Ola Fleet Technologies Pvt. Ltd Vs State of U.P. & 2 others, Writ Tax No. 855 of 2024 decided on 22.07.2024 and found that the notices having not been uploaded on the heading 'due notices and orders' the petitioner was entitled to the benefit of doubt, and consequently, the matter had been remanded to the authority. Submissions of the State 13. Mr. Vikas Kumar, learned Standing Counsel No. 11 for the State has led the argument. 14. Learned counsel has taken this Court through the statements made in the counter affidavit and supplementary counter affidavits. However, learned Standing Counsel No. 11 agrees that in the counter affidavit/supplementary counter affidavit, the respondents have not come out with clean and positive statement that the notice/showcause notice issued to the petitioner were put on the portal of the department under the heading 'notices and orders'. 15. Learned counsel has however, submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved." 20. An identical i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 169 lays down the methods for service of notice/summons/order/any other communication. Clause(e) provided one of the modes of service by making it available on the common portal. We find from reading of Sub-Section(2) and Sub-Section (3) that the legislators have provided for deemed service of notice in those cases where the notice, summons, order or decision have been served by tendering or publishing a copy thereof and affixed in the manner provided in Sub- Section(1). 24. The notice or summons or any communication sent by registered post or speed post shall be deemed to have been received by addressee on the expiry of the period normally taken by such post in transit unless the contrary is proved. In course of argument, a question arose, as to whether Assessee is required to go on and examine the common portal everyday to find out whether there is any notice, summon or communication relevant to him or in his respect, why while putting the notice on the common portal, in order to facilitate the Assesee to know about the placement of the notice on the common portal an E-mail be not sent simultaneously on the registered E-mail address of the Assessee. While learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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