Facts of the Case

M/S Kanpur Industrial Corporation challenged an order dated 30 December 2023 passed under Section 73 of the GST Act, 2017 by the Deputy Commissioner, Sector 8, State GST, Kanpur, creating a demand against the petitioner. The petitioner's grievance, evidenced from the record, was that the notices had been uploaded on the 'Additional Notices and Orders' tab of the GST portal rather than the 'Due Notices and Orders' tab, leaving it unaware of the notices and the subsequent order.

Issues Involved

  1. Whether uploading of notices on the 'Additional Notices and Orders' tab, instead of 'Due Notices and Orders', deprived the petitioner of a fair opportunity to respond within limitation.

Petitioner's Arguments

  • Relying on the annexures on record and on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024), the petitioner submitted that it was entitled to the benefit of doubt and a fresh opportunity, since it could neither respond to the notice nor challenge the order within limitation.

Respondent's Arguments

  • The Department's counsel did not dispute the fact of the notices being uploaded on the wrong tab and fairly conceded that the case was covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court held that the petitioner was entitled to the benefit of doubt regarding non-communication of the notice and order.
  • The impugned order dated 30 December 2023 was quashed and set aside, with liberty to the Assessing Officer to issue a fresh notice with at least 15 clear days in the manner prescribed by law and proceed further in accordance with law.

Important Clarification

  • The Allahabad High Court continues to apply Ola Fleet Technologies consistently across cases where notices/orders are found to have been uploaded under the 'Additional Notices and Orders' tab rather than the 'Due Notices and Orders' tab, treating this as sufficient ground to quash and remand for fresh notice.

Sections Involved

  • Section 73, UPGST Act, 2017 – demand of tax not involving fraud or suppression.

Decision – In Favour of

Decided in favour of the Assessee – the impugned demand order is quashed and a fresh 15-day notice is to be issued.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 3153 of 2025
  • Neutral Citation: 2025:AHC:115524-DB
  • Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
  • Date of Order: 16 July 2025

Link to Download the Order

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