Facts of the Case

M/S Deepak Traders challenged an order dated 16.04.2024 passed by the Assistant Commissioner, State Tax, Sector-4, Ghazipur, under Section 73 of the GST Act, 2017, raising a demand against the petitioner. The petitioner contended that the show-cause notice preceding the order had been uploaded only on the 'Additional Notices and Orders' tab of the GST portal rather than the main 'Due Notices and Orders' tab, so it remained unaware of the proceedings and could not respond within limitation or challenge the order in time. The Allahabad High Court, per Justices Shekhar B. Saraf and Praveen Kumar Giri, heard the Writ Tax petition on 22 September 2025, relying on the coordinate-Bench precedent in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024).

Issues Involved

  1. Whether an order under Section 73 of the GST Act, 2017 can stand where the preceding show-cause notice was uploaded only under the 'Additional Notices and Orders' tab and not the primary 'Due Notices and Orders' tab.
  2. Whether such defective communication entitles the petitioner to the benefit of doubt and a fresh opportunity to reply.
  3. Whether the writ petition should be entertained without relegating the petitioner to the statutory appellate remedy.

Petitioner's Arguments

  • The notice under Section 73 was uploaded only on the 'Additional Notices and Orders' tab of the GST portal, a location the petitioner does not routinely check, unlike the main 'Due Notices and Orders' tab.
  • Consequently, the petitioner had no actual knowledge of the show-cause notice or the order, and could neither reply nor challenge the order within limitation.
  • Reliance was placed on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024) and Mohini Traders v. State of U.P. (Writ Tax No. 551 of 2023), where identical portal-tab defects entitled the assessee to benefit of doubt and remand.

Respondent's Arguments

  • Learned Standing Counsel for the Department did not dispute that the notice and order had been uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab.
  • It was fairly conceded that the issue was squarely covered by Ola Fleet Technologies Pvt. Ltd. (Supra) and no separate defence was pressed to sustain the order.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court noted that no material existed to reject the petitioner's contention that the order did not reflect under the primary notices tab, and that the assessing officer has no control over which tab an upload displays under — an issue attributable to the GST Network's portal design.
  • Where a GST notice or order is uploaded only under the 'Additional Notices and Orders' tab and not the primary tab, the assessee is entitled to the benefit of doubt on service, and the resulting order cannot be sustained.
  • The order dated 16.04.2024 was quashed and set aside; the writ petition was allowed.
  • The Assessing Officer was directed to issue a fresh show-cause notice giving at least 15 days' clear notice, and to proceed further in accordance with law.

Important Clarification

  • Portal design flaws that display a notice under the 'Additional Notices and Orders' tab rather than the main tab are not attributable to the assessee, and the benefit of doubt on service must go to the taxpayer.
  • Such defective service vitiates the resulting Section 73 order even without formal proof of non-receipt, since the assessee cannot be expected to monitor a tab the portal does not present as the primary notices location.
  • Courts have consistently directed fresh, clearly-dated notice with at least 15 days' time, rather than reviving the flawed proceeding.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 — determination of tax not paid or short paid for reasons other than fraud or wilful misstatement.
  • Section 169, CGST Act, 2017 — modes of service of notices, the provision underlying the portal-tab defect at issue.

Decision – In Favour of

Assessee (petitioner) — the impugned order was quashed and the Department directed to issue a fresh notice.

Case Details

Court: High Court of Judicature at Allahabad. Case No.: Writ Tax No. 4810 of 2025. Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J. Date of Decision: 22 September 2025.

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.