Facts of the Case

The petitioner challenged an order dated 05.12.2023 passed under Section 73 of the GST Act and the appellate order dated 29.04.2025 dismissing its appeal as beyond limitation. It was specifically pleaded that the notices in the matter were never uploaded to the correct notices section of the GST portal, but were instead uploaded under 'additional tax', and that no opportunity of hearing was granted prior to the Section 73 order.

Issues Involved

  1. Whether the Section 73 order and the appellate dismissal were sustainable where notices were not properly reflected to the assessee on the portal and no personal hearing was granted.

Petitioner's Arguments

  • No opportunity of hearing was granted prior to passing the order under Section 73, and the order itself does not reflect that any such opportunity was afforded.
  • The notices were never uploaded on the correct notices section of the portal, being instead uploaded under 'additional tax', depriving the petitioner of effective knowledge.

Respondent's Arguments

  • Represented by the Standing Counsel; no specific rebuttal of the portal-upload or hearing-denial contentions is recorded.

Court Order / Findings

  • Applying the law explained by the Court in Mahaveer Trading Company vs. Deputy Commissioner, State Tax and in Ola Fleet Technologies Private Limited vs. State of U.P., both the Section 73 order and the appellate order could not be sustained and were set aside.
  • The matter was remanded to pass a fresh order after affording an opportunity of hearing, in accordance with law.

Important Clarification

  • Where notices are not properly reflected under the correct tab/section on the GST portal and no personal hearing is granted prior to a Section 73 order, both the assessment and any consequential appellate dismissal on limitation are liable to be set aside and the matter remanded for a fresh, compliant adjudication.

Sections Involved

  • Section 73, CGST Act, 2017 -- determination of tax not paid or short paid, other than by reason of fraud.
  • GST portal notice-service requirements, as considered in Mahaveer Trading Company and Ola Fleet Technologies.

Decision – In Favour of

Assessee. Both the assessment order and the appellate dismissal were set aside and the matter remanded for fresh adjudication after personal hearing.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench; Writ Tax No. 553 of 2025; Coram: Justice Pankaj Bhatia; Order dated 07.08.2025.

Link to Download the Order

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