Facts of the Case

The petitioner, Hari Narayan Kesharwani, challenged an order dated 30.12.2023 passed by the Assistant Commissioner, State Tax, Chitrakoot, under Section 73 of the UP GST Act, 2017, creating a demand against him. The petitioner's grievance was that the show cause notice had been uploaded only under the 'Additional Notices and Orders' tab of the GST Portal rather than the 'Due Notices and Orders' tab, leaving him unaware of the proceedings and unable to respond or challenge the order within limitation.

Issues Involved

  1. Whether uploading a GST show cause notice/order solely under the 'Additional Notices and Orders' tab, instead of the primary notices tab, deprives the assessee of adequate opportunity and vitiates the resultant order.

Petitioner's Arguments

  • The notice under Section 73 was uploaded only under the 'Additional Notices and Orders' tab, leaving the petitioner unaware of the proceedings and the subsequent order, and unable to challenge it within limitation.
  • The issue stood squarely covered by the Allahabad High Court's own precedent in Ola Fleet Technologies Pvt. Ltd. vs. State of U.P., where an identical tab-placement defect resulted in the matter being remanded.

Respondent's Arguments

  • Based on the material available on record, the Department's counsel did not dispute that the notice and order were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, and accepted that Ola Fleet Technologies squarely covered the issue.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court held that uploading of a GST notice or order solely under the 'Additional Notices and Orders' tab, rather than the tab an assessee ordinarily monitors, entitles the assessee to the benefit of doubt regarding non-service within limitation.
  • The impugned order dated 30.12.2023 was quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice with at least 15 clear days, in the manner prescribed by law, before proceeding further.

Important Clarification

  • Uploading GST notices and orders under the portal's 'Additional Notices and Orders' tab rather than the primary tab an assessee routinely checks is treated by the Allahabad High Court as a service defect entitling the assessee to benefit of doubt on limitation.
  • The remedy in such cases is a fresh, properly notified round of adjudication with at least 15 clear days' notice, rather than an unconditional quashing that ends the proceedings altogether.

Sections Involved

  • Section 73, UP GST Act, 2017 - determination of tax not paid/short paid.
  • Section 169, CGST Act, 2017 - modes of service of notice.

Decision – In Favour of

Decided in favour of the assessee; impugned order quashed and fresh notice directed.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 4724 of 2025
  • Coram: Justice Shekhar B. Saraf and Justice Arun Kumar
  • Date: 26th September, 2025

Link to Download the Order

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