Facts of the Case

M/S Ajanta Traders challenged an order dated 30.12.2023 passed by the Deputy Commissioner, State Tax, Sector-3, Ghazipur, under Section 73 of the GST Act, creating a demand against it. The petitioner's grievance was that the Section 73 notice, and consequently the order itself, had been uploaded on the GST Portal under the 'Additional Notices and Orders' tab rather than the 'Due Notices and Orders' tab, so that the petitioner remained unaware of both the notice and the order until it was too late to respond within limitation.

Issues Involved

  1. Whether an assessee can be held to have been validly served where the show cause notice and consequent order were uploaded only under the portal's 'Additional Notices and Orders' tab rather than the tab an assessee ordinarily monitors for pending notices.
  2. Whether such a defect entitles the assessee to have the demand order quashed and the matter reopened from the notice stage.

Petitioner's Arguments

  • The petitioner submitted that the placement of the notice and order under 'Additional Notices and Orders' deprived it of any real opportunity to respond or challenge the order within limitation, and relied on the Court's earlier ruling in Ola Fleet Technologies Pvt. Ltd. vs State of U.P.

Respondent's Arguments

  • Counsel for the Department, based on the record, did not dispute that the notice and order were indeed uploaded on the 'Additional Notices and Orders' tab, and fairly conceded the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • The Court reproduced its reasoning in Ola Fleet Technologies, where a coordinate Bench had held the assessee entitled to the benefit of doubt when an order does not appear under 'view notices and orders' but only under 'additional notice and orders', since the assessing officer's web interface offers no choice as to which tab a communication appears under — the fault lies with the portal design maintained by the GST Network.
  • Applying that precedent, the Court held the writ petition allowed and quashed and set aside the impugned order dated 30.12.2023.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen clear days, following which further proceedings may be taken in accordance with law.

Important Clarification

  • Uploading a GST show cause notice or order under the 'Additional Notices and Orders' tab of the portal — rather than the tab an assessee actively monitors — is treated as a service defect entitling the assessee to the benefit of doubt and to have the resulting order quashed, irrespective of the merits of the underlying tax demand.

Sections Involved

  • Section 73, Goods and Services Tax Act, 2017 – demand order under challenge.
  • Section 169, Central Goods and Services Tax Act, 2017 – modes and adequacy of service of notices and orders via the common portal.

Decision – In Favour of

Allowed; entirely in favour of the Assessee, with the order quashed and a fresh notice with adequate time directed to be issued.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 4634 of 2025
  • Coram: Justice Shekhar B. Saraf and Justice Praveen Kumar Giri
  • Date of Order: 17.09.2025

Link to Download the Order

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