Facts of the Case

M/S Kamal Enterprises challenged an order dated 07.12.2023 passed by the Deputy Commissioner, State Tax, Kushinagar Sector-1, Gorakhpur, under Section 73 of the Goods and Services Tax Act, 2017, raising a demand against the petitioner. The petitioner's grievance, as in a series of parallel matters, was that the underlying show-cause notice had been uploaded only under the portal's 'Additional Notices and Orders' tab rather than 'Due Notices and Orders', depriving it of effective notice and the opportunity to reply or appeal within limitation.

Issues Involved

  1. Whether the Section 73 order can be sustained where the show-cause notice was uploaded only under the 'Additional Notices and Orders' tab of the GST portal.

Petitioner's Arguments

  • The notice was uploaded only under the wrong tab, so the petitioner remained unaware of both the notice and the subsequent order.
  • Relied on Ola Fleet Technologies Pvt. Ltd. v. State of U.P., Writ Tax No. 855 of 2024, decided 22.07.2024, granting relief on an identical grievance.

Respondent's Arguments

  • The Standing Counsel did not dispute the factual position regarding uploading of the notice under the wrong tab, and fairly conceded the issue stood covered by Ola Fleet Technologies.

Court Order / Findings

  • Applying Ola Fleet Technologies, the Court held the petitioner was entitled to the benefit of doubt in the absence of any material showing the order was ever visible under the correct tab.
  • The order dated 07.12.2023 was quashed and set aside on the ground that uploading the notice only under 'Additional Notices and Orders' deprived the petitioner of effective communication.
  • The assessing officer was directed to issue a fresh notice of at least fifteen clear days and proceed further in accordance with law.
  • The writ petition was allowed.

Important Clarification

  • This case forms part of a consistent line of Allahabad High Court rulings treating notices uploaded only under 'Additional Notices and Orders' as ineffective communication warranting quashing of the resultant demand.
  • Relief in such matters is procedural, contingent on the disputed amount remaining secured, and results only in a fresh notice — not a final closure of the tax dispute.

Sections Involved

  • Section 73, GST Act, 2017 – determination of tax not paid/short paid, no fraud alleged.

Decision – In Favour of

The decision is in favour of the assessee, M/S Kamal Enterprises — the demand order was quashed and the matter remanded for a fresh notice and re-adjudication.

Case Details

High Court of Judicature at Allahabad (Court No. 3) – Writ Tax No. 3733 of 2025 – Neutral Citation: 2025:AHC:134831-DB – Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J. – Order dated 08.08.2025.

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.