Facts of the Case

The petitioner, M/S Viraj Filling Station, challenged orders dated 19.12.2023 and 23.04.2024 passed by the Deputy Commissioner, State Tax, Bareilly, under Section 73 of the GST Act, 2017, raising a demand for Financial Year 2018-19. The petitioner's grievance was that the show cause notices had been uploaded only under the 'Additional Notices and Orders' tab of the GST portal instead of the primary 'Due Notices and Orders' tab, leaving it 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, rather than the primary notices tab, constitutes adequate service.
  2. What relief follows where such defective notice deprived the assessee of the opportunity to respond within limitation.

Petitioner's Arguments

  • The notices under Section 73 were uploaded only under the 'Additional Notices and Orders' Tab, as evident from the supplementary affidavit, leaving the petitioner unaware of the proceedings.
  • This was 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 led to the matter being remanded.

Respondent's Arguments

  • The Department's counsel did not dispute the factual position regarding uploading of the notices and orders on the 'Additional Notices and Orders' Tab instead of the correct tab, and accepted that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court held that uploading a GST notice/order only 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 orders dated 23.04.2024 and 19.12.2023 were 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 of GST notices and orders under the portal's 'Additional Notices and Orders' tab, rather than the primary notices tab an assessee routinely checks, is treated as a service defect entitling the assessee to benefit of doubt on limitation.
  • Since the GST Network, not the assessing officer, controls the tab under which a document surfaces to the assessee, courts remedy this through a fresh, properly-notified round of proceedings rather than an unconditional quashing without further process.

Sections Involved

  • Section 73, CGST 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 orders quashed and fresh notice directed.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 2759 of 2025
  • Coram: Justice Shekhar B. Saraf and Justice Praveen Kumar Giri
  • Date: 9th July, 2025

Link to Download the Order

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