Facts of the Case

M/S Maa Kaila Metal Works challenged an order dated 10 January 2024 and the underlying show cause notice dated 12 September 2023, passed under Section 73 of the GST Act, 2017 by the Deputy Commissioner, State Tax, Sector-3, Mathura, creating a demand for financial year 2023-2024. The notices were uploaded on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab.

Issues Involved

  1. Whether uploading of the notice and demand order 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

  • Since the notices were not placed under the visible 'Due Notices and Orders' tab, the petitioner remained unaware of the proceedings, and the issue is squarely covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024).

Respondent's Arguments

  • The Department's counsel did not dispute the fact of the notice and order being uploaded on the 'Additional Notices and Orders' tab, and fairly conceded that the matter 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 10 January 2024 and the show cause notice dated 12 September 2023 were quashed and set aside, with the Assessing Officer directed to issue a fresh notice with at least 15 clear days and proceed further in accordance with law.

Important Clarification

  • The Allahabad High Court's settled position — that placement of a notice or order under the 'Additional Notices and Orders' tab rather than 'Due Notices and Orders' entitles the assessee to the benefit of doubt and a fresh notice — continues to be applied uniformly across cases, irrespective of the amount involved.

Sections Involved

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

Decision – In Favour of

Decided in favour of the Assessee – the impugned notice and order are 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. 3891 of 2025
  • Neutral Citation: 2025:AHC:146336-DB
  • Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Ms. Nand Prabha Shukla, J.
  • Date of Order: 23 August 2025

Link to Download the Order

Click here to view/download the full order

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