Facts of the Case

The petitioner challenged orders dated 20th December 2023 and 23rd April 2024 passed under Section 73 of the GST Act, 2017 creating a demand for FY 2018-19. Its case was that the notices under Section 73 had been uploaded on the 'Additional Notices and Orders' tab of the GST Portal instead of the 'Due Notices and Orders' tab, so that the petitioner remained unaware of the notice and the passing of the order and could neither appear before the authority nor challenge the order within limitation.

Issues Involved

  1. Whether an assessee is entitled to the benefit of the doubt, and the consequent orders liable to be set aside, where Section 73 notices/orders were uploaded on the 'Additional Notices and Orders' tab rather than the 'Due Notices and Orders' tab of the GST portal.

Petitioner's Arguments

  • The uploading of notices and orders under the wrong tab meant the petitioner had no effective means of discovering the proceedings, squarely covered by the earlier decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P.

Respondent's Arguments

  • Learned counsel for the Department did not dispute the fact of uploading under the 'Additional Notices and Orders' tab, and fairly conceded the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024), where the Court found that the department's own web portal design gives the assessing officer no choice over which tab an order appears under for the assessee, and where no material existed to reject the assessee's claim of non-visibility under 'View Notices and Orders', the petitioner was entitled to the benefit of the doubt.
  • The impugned orders dated 20th December 2023 and 23rd April 2024 were quashed and set aside, and the Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice, in the manner prescribed, with further proceedings to follow thereafter in accordance with law.

Important Clarification

  • Where a taxpayer plausibly shows that a Section 73 notice or order was displayed only under the 'Additional Notices and Orders' tab rather than the primary 'Due/View Notices and Orders' tab of the GST portal -- a documented, recurring defect in the portal's design -- courts extend the benefit of the doubt and set aside the resulting ex parte order, rather than treat the taxpayer as having been duly served.
  • The remedy in such cases is a fresh notice with adequate clear notice period, not dismissal on limitation grounds tied to the defectively-displayed order.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 -- determination of tax not paid, other than by reason of fraud.
  • GST Portal notice-display mechanics ('Due Notices and Orders' vs 'Additional Notices and Orders' tabs) as considered in Ola Fleet Technologies Pvt. Ltd. v. State of U.P.

Decision – In Favour of

Assessee. Both impugned orders were quashed and set aside, with a fresh notice and proceedings directed.

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 3425 of 2025; Coram: Justice Shekhar B. Saraf and Justice Praveen Kumar Giri; Order dated 28.07.2025.

Link to Download the Order

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