Facts of the Case

The petitioner, M/S Asset Enterprises, challenged an order dated 11.12.2023 passed by the Assistant Commissioner, State Tax, Prayagraj, under Section 73 of the GST Act, 2017. The petitioner contended that the underlying show-cause notice, and the impugned order itself, were uploaded on the 'Additional Notices and Orders' tab of the GST portal rather than the regular 'Due Notices and Orders' tab, so that the petitioner remained unaware of the proceedings and could neither respond nor challenge them within limitation. The Department's counsel did not dispute this fact.

Issues Involved

  1. Whether a GST order passed pursuant to a notice uploaded on the 'Additional Notices and Orders' tab, rather than the regular notices tab, deprives the assessee of a fair opportunity and vitiates the order.

Petitioner's Arguments

  • The petitioner remained unaware of the notice and order because they were uploaded on the portal's 'Additional Notices and Orders' tab instead of the tab the assessee ordinarily checks, and the issue was squarely covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024).

Respondent's Arguments

  • The Department's counsel, based on the record, did not dispute that the notices/order were uploaded on the 'Additional Notices and Orders' Tab instead of the 'Due Notices and Orders' Tab, and accepted the issue was covered by the Ola Fleet Technologies precedent.

Court Order / Findings

  • Relying on Ola Fleet Technologies, which itself followed M/s Mohini Traders v. State of U.P., the Court held the petitioner was entitled to the benefit of doubt where the impugned order did not reflect under the portal tab an assessee would ordinarily monitor.
  • The writ petition was allowed and the order dated 11.12.2023 was quashed and set aside, with the Assessing Officer directed to issue a fresh notice with at least 15 clear days for reply before proceeding further.

Important Clarification

  • Uploading a show-cause notice or order on the GST portal's 'Additional Notices and Orders' tab, rather than the primary 'Due Notices and Orders' tab that assessees ordinarily track, can amount to inadequate communication and entitle the assessee to the benefit of doubt for missed limitation.
  • The remedy in such cases is typically to quash the order and direct a fresh notice with a full, clear period for response, rather than a final decision on the tax merits.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 – demand for tax short-paid or ITC wrongly availed without fraud/suppression.
  • GST Common Portal (Additional Notices and Orders Tab) – the electronic communication mechanism whose defective use was central to the ruling.

Decision – In Favour of

The decision is in favour of the assessee. The impugned Section 73 order was quashed, with a fresh notice and opportunity to be given before any further proceedings.

Case Details

Court: High Court of Judicature at Allahabad — Case No.: Writ Tax No. 4623 of 2025 — Coram: Justice Shekhar B. Saraf and Justice Praveen Kumar Giri — Date of Order: 16 September 2025.

Link to Download the Order

Click here to view/download the full order

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