Facts of the Case

M/s Nupad Printing Press challenged orders dated 22 December 2020 and 7 December 2020 passed under Section 74 of the UPGST Act, 2017 by the Assistant Commissioner, State Tax, Noida, creating a demand for the financial year 2020-21. The petitioner's grievance was that the notices under Section 74 were uploaded on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab, so that it remained unaware of both the notice and the subsequent order and could not respond within limitation.

Issues Involved

  1. Whether uploading of statutory notices on the 'Additional Notices and Orders' tab (rather than 'Due Notices and Orders') amounts to inadequate communication entitling the petitioner to a fresh opportunity.

Petitioner's Arguments

  • Since the notices were placed on the portal in a manner not readily visible to the assessee, the petitioner had no real opportunity to appear or respond, and the matter is squarely covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.7.2024).

Respondent's Arguments

  • The Department's counsel 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 fairly conceded that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Relying on Ola Fleet Technologies, where a coordinate Bench held that assessees are entitled to the benefit of doubt when statutory communications are not shown under the correct portal tab, the Court held that the petitioner was entitled to similar relief.
  • The impugned demand orders dated 22 December 2020 and 7 December 2020 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, and proceed further in accordance with law thereafter.

Important Clarification

  • Placement of a statutory notice or order under the 'Additional Notices and Orders' tab of the GST portal, instead of the 'Due Notices and Orders' tab, is treated as inadequate communication entitling the assessee to the benefit of doubt and a fresh notice, following the settled Allahabad High Court line of authority beginning with Ola Fleet Technologies.

Sections Involved

  • Section 74, UPGST Act, 2017 – demand of tax involving fraud or wilful misstatement/suppression.

Decision – In Favour of

Decided in favour of the Assessee – the impugned orders are quashed and a fresh 15-day notice is to be issued before proceeding further.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 3678 of 2025
  • Neutral Citation: 2025:AHC:133231-DB
  • Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
  • Date of Order: 6 August 2025

Link to Download the Order

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