Rohtash Sweets and Fast Foods v. Deputy Commissioner Commercial Tax
(2019) 65 GSTR 107
In the High Court of Allahabad
Writ Tax 666/2017
Before Justice Pankaj Mithal and Justice Pankaj Bhatia
Decided on December 06, 2018

Relevancy of the Case: Serving assessment orders through digital mediums

Statutes and Provisions Involved

• The Information Technology Act, 2000 (Section 13)
• The Uttar Pradesh Value Added Tax, 2008 (Section 28, 29, 32)
• The Entry Tax Act, 2008 (Section 9)

Relevant Facts of the Case

• The petitioner is aggrieved from ex-parte assessment orders levying entry tax of ₹22,47,183.
• Previously, the petitioner had applied for reopening the assessment orders twice. However, they could not secure the favourable order in both instances. The petitioner finally received assessment orders under Section 28(2) of the UP Value Added Tax Act, 2008 and Section 9(4) of the Entry Tax Act, 2008.
• The petitioner seeks to quash the assessment orders. They also alleged that the authority passed orders after the limitation period expired.

Prominent Arguments by the Advocates

• The petitioner’s counsel submitted that the computer code is missing in the assessment orders. It indicates that the orders were ante-dated for validating them under Section 29(6) of the Uttar Pradesh Value Added Tax, 2008. Moreover, serving digitally signed orders via e-mail is valid. Further, they relied on Ramky Infrastructure Limited v. State of U.P and State of Andhra Pradesh v. Ramakishtaiah and Co.
• On the other hand, the respondent’s counsel submitted that the orders under Section 28 of the Uttar Pradesh Value Added Tax, 2008, are not computer-generated.

Opinion of the Bench

• The authority served the assessment orders after the expiry of the limitation period. The Deputy Commissioner further failed to explain the reasons for the delay.
• The authority did not use the digital modes of serving scanned or electronically generated or digitally signed copies of orders prescribed under Rule 72 of the Uttar Pradesh Value Added Rules.
• Above all, Section 13 of the Information Technology Act, 2000 applies while serving the orders.

Final Decision

• As a result, the court allowed the petition and quashed assessment orders.