Facts of the Case

M/S Shiv Ganga Enterprises challenged an order dated 26.04.2024 passed by the Assistant Commissioner, State Tax, Sector-1, Varanasi, under Section 73 of the Goods and Services Tax Act, 2017, raising a demand against the petitioner. Through a supplementary affidavit, the petitioner demonstrated that the underlying show-cause notice dated 23.12.2023 had been uploaded only under the 'Additional Notices and Orders' tab of the GST portal, of which it remained unaware, thereby losing the opportunity to reply or to challenge the order within limitation.

Issues Involved

  1. Whether an order under Section 73 can be sustained when the demonstrable record shows the show-cause notice was placed only under the 'Additional Notices and Orders' tab rather than 'Due Notices and Orders'.

Petitioner's Arguments

  • Annexure SA-1 to the supplementary affidavit established that the notice was uploaded only under the wrong portal tab, depriving the petitioner of effective notice.
  • Relied on Ola Fleet Technologies Pvt. Ltd. v. State of U.P., Writ Tax No. 855 of 2024, decided 22.07.2024, where an identical grievance was accepted and the matter remanded.
  • As the entire disputed amount remained deposited with the State Government, no prejudice would follow from a remand for fresh notice.

Respondent's Arguments

  • The Standing Counsel did not dispute that the notice and order had been uploaded under the 'Additional Notices and Orders' tab and fairly conceded the issue stood covered by Ola Fleet Technologies.
  • It was explained that the assessing officer has no choice on the portal architecture to decide which tab a communication reflects under; any structural fix would need to come from the GST Network.

Court Order / Findings

  • Relying on Ola Fleet Technologies, the Court held the petitioner entitled to the benefit of doubt as there was no material to show the order was ever visible under 'view notices and orders'.
  • The Court held that where a notice under Section 73 is uploaded only under 'Additional Notices and Orders' and the taxpayer is thereby denied effective communication, the resultant demand order must be quashed and the assessee given a fresh notice.
  • The order dated 26.04.2024 was quashed and set aside, and the writ petition allowed.
  • The assessing officer was directed to issue a fresh notice of at least fifteen clear days and to proceed further in accordance with law.

Important Clarification

  • Uploading a notice on the GST portal is not, by itself, sufficient communication where it appears only under a tab not customarily monitored by taxpayers for statutory notices.
  • Where the disputed tax is already secured by deposit with the Government, courts prefer to grant a fresh notice and hearing rather than let a defectively-served order stand.

Sections Involved

  • Section 73, GST Act, 2017 – determination of tax not paid/short paid, no fraud alleged.
  • GST Portal Notice Tabs – procedural framework governing electronic service of notices to registered persons.

Decision – In Favour of

The decision is in favour of the assessee, M/S Shiv Ganga 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. 2715 of 2025 – Neutral Citation: 2025:AHC:109299-DB – Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J. – Order dated 09.07.2025.

Link to Download the Order

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