Facts of the Case

M/S Krishan Traders challenged an order dated 20.04.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Auraiya, Etawah, under Section 73 of the GST Act, 2017, raising a demand against the petitioner for financial year 2018-19. The petitioner contended that the notices under Section 73 were uploaded only on the 'Additional Notices and Orders' tab of the GST portal — as evidenced by the portal screenshot annexed to the affidavit — rather than the main 'Due Notices and Orders' tab, leaving it unaware of the proceedings and unable to respond or challenge the order within limitation. The Allahabad High Court, per Justices Shekhar B. Saraf and Praveen Kumar Giri, decided the writ petition on 11 July 2025, applying the coordinate-Bench ruling 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 notice was uploaded only under the 'Additional Notices and Orders' tab for FY 2018-19.
  2. Whether such a portal-tab defect entitles the petitioner to benefit of doubt and a fresh notice.
  3. Whether the writ court should intervene without relegating the petitioner to the statutory appellate remedy.

Petitioner's Arguments

  • The notices under Section 73 for FY 2018-19 were uploaded only on the 'Additional Notices and Orders' tab of the GST portal, as shown by the annexed portal screenshot, and not on the primary 'Due Notices and Orders' tab.
  • The petitioner consequently had no actual knowledge of the notice or order, and could neither appear before the authority nor challenge the order within the period of limitation.
  • Relied on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024), where an identical portal-tab defect entitled the assessee to benefit of doubt.

Respondent's Arguments

  • Learned counsel for the Department did not dispute, on the material available on record, that the notices and order had been uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab.
  • It was conceded that the issue was squarely covered by Ola Fleet Technologies Pvt. Ltd. (Supra).

Court Order / Findings

  • Following Ola Fleet Technologies, the Court reiterated that the assessing officer has no control over which portal tab a notice reflects under, an issue attributable to the design of the GST Network's web portal, and that no material existed to reject the petitioner's contention.
  • A GST notice or order uploaded only under the 'Additional Notices and Orders' tab, and not the primary notices tab, entitles the assessee to the benefit of doubt on service and vitiates the resulting order.
  • The order dated 20.04.2024 was quashed and set aside, and the writ petition was allowed.
  • The Assessing Officer was directed to issue a fresh notice with at least 15 days' clear notice, and proceed further in accordance with law.

Important Clarification

  • The 'Additional Notices and Orders' versus 'Due Notices and Orders' tab distinction on the GST portal is a recurring, portal-design-driven defect not attributable to the assessing officer, and courts extend the benefit of doubt to the taxpayer in such cases.
  • The remedy is a fresh, properly-tabbed notice with at least 15 days' clear time, not dismissal of the writ or relegation to appeal, since the assessee never had a genuine opportunity to contest on merits.

Sections Involved

  • Section 73, GST Act, 2017 — determination of tax not paid/short paid for reasons other than fraud, for FY 2018-19.
  • Section 169, CGST Act, 2017 — modes of service of notices, the provision underlying the portal-tab defect.

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. 2765 of 2025 (Neutral Citation 2025:AHC:111237-DB). Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J. Date of Order: 11 July 2025.

Link to Download the Order

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