Ola Fleet Technologies Private Limited Vs State of Up And 2 Others (Allahabad High Court)

In this case petitioner contended that the impugned order was not properly communicated through the GST portal, as it appeared under the “additional notices and orders” tab instead of “view notices and orders.” This, they argued, prevented them from seeking remedies within the statutory limitation period. Referring to a precedent in M/s Mohini Traders Vs. State of U.P., the petitioner claimed that the principles of natural justice were violated due to the improper display and handling of their submissions by the assessing officer. The State’s counsel acknowledged technical limitations in the GST portal’s functionality but argued that no fault lay with the assessing officer.The court found merit in the petitioner’s claims and provided the benefit of the doubt. It directed that the petitioner treat the July 12, 2023, order as the final notice and submit a written reply within two weeks. The assessing officer must then issue a fresh notice, granting at least 15 days’ notice for compliance, and pass a reasoned order within a month. Given that the disputed amount was already deposited with the government, the court saw no purpose in further adjudication or requiring a counter-affidavit, thus disposing of the writ petition.