Facts of the Case

The petitioner, M/S Axis Overseas, challenged an order dated 28.12.2023 passed by the Deputy Commissioner, State Tax, Kanpur Sector-20, under Section 73 of the GST Act, 2017, creating a tax demand against it. As in a growing line of similar cases before the Allahabad High Court, the petitioner's grievance was that the notices under Section 73 had been uploaded only under the GST Portal's 'Additional Notices and Orders' tab rather than the 'Due Notices and Orders' tab, leaving the petitioner unaware of both the notice and the resulting order until it was too late to respond or appeal within limitation.

Issues Involved

  1. Whether uploading a Section 73 notice under the 'Additional Notices and Orders' tab instead of the regular notices tab amounts to valid service.
  2. Whether the petitioner was entitled to benefit of doubt given the Department's admission on the tab-placement issue.
  3. Whether the demand order should be quashed with liberty for fresh proceedings, consistent with the Ola Fleet Technologies line of rulings.

Petitioner's Arguments

  • The show cause notice was placed under the 'Additional Notices and Orders' tab, evident from the annexures to the petition, preventing the petitioner from responding or challenging the order within limitation.
  • The issue stood squarely covered by the Court's ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P., which relied in turn on M/s Mohini Traders v. State of U.P., granting relief on identical facts.

Respondent's Arguments

  • The Department's counsel, based on the material on record, did not dispute that the notices had been uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, and accepted the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • The Court reiterated the Ola Fleet Technologies reasoning that the petitioner was entitled to benefit of doubt regarding non-appearance on the regular notices tab, and that the assessing officer was not personally at fault given the portal's design limitations.
  • Once the Department admits the tab-placement defect, the assessee is entitled to have the resultant Section 73 order quashed and be given a fresh, properly served notice, without the Court needing to independently examine the merits of the underlying tax demand.
  • The impugned order dated 28.12.2023 was accordingly quashed and set aside, with liberty granted to the Assessing Officer to issue a fresh notice with at least fifteen days' clear notice and proceed afresh in accordance with law.

Important Clarification

  • This is now a well-settled, almost mechanical ground of relief before the Allahabad High Court: an admitted or established 'additional notices tab' service defect routinely results in quashing of the Section 73/74 order with liberty to re-notice.
  • Taxpayers should preserve screenshots or portal records showing the tab under which a notice appeared, as this evidentiary record is decisive in securing relief on this ground.
  • Quashing on this technical ground does not adjudicate the underlying tax liability, which remains open for fresh determination after proper notice.

Sections Involved

  • Section 73, Goods and Services Tax Act, 2017 – determination of tax not paid, interest thereon, under which the impugned demand was raised.
  • GST Portal 'View Notices and Orders' vs 'Additional Notices and Orders' tabs – the recurring administrative distinction underlying this line of Allahabad High Court rulings.

Decision – In Favour of

The decision favours the assessee. The impugned Section 73 order was quashed and set aside, with liberty to the Department to issue a fresh, properly served notice and proceed afresh in accordance with law.

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 1521 of 2025; M/S Axis Overseas vs State of U.P. and Another; Coram: Justice Shekhar B. Saraf and Justice Arun Kumar; Decided on 26.09.2025.

Link to Download the Order

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