Facts of the Case

M/S Sunil Kumar Singh challenged an order dated 23.06.2023 passed by the Assistant Commissioner, State Tax, Sector-1, Ballia, under Section 73 of the GST Act, 2017, creating a demand against the petitioner. It was submitted that the Section 73 notices had been uploaded only under the 'Additional Notices and Orders' tab of the GST portal instead of the regular 'Due Notices and Orders' tab, so that the petitioner remained unaware of the notice and the subsequent order and could neither respond nor challenge it within limitation. The petitioner relied on the Allahabad High Court's earlier decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024, decided 22.07.2024), which had granted relief on an identical portal-upload defect.

Issues Involved

  1. Whether an order under Section 73 passed on the strength of notices uploaded only under the portal's 'Additional Notices and Orders' tab can be sustained.
  2. Whether the petitioner is entitled to benefit of doubt regarding non-communication of the notice, as held in Ola Fleet Technologies.
  3. Whether a fresh notice period and reasoned order are required on remand.

Petitioner's Arguments

  • Notices under Section 73 were uploaded on the 'Additional Notices and Orders' tab, not the 'Due Notices and Orders' tab, keeping the petitioner unaware of both the notice and the order.
  • This precise issue already stood decided in the petitioner's favour by the coordinate Bench ruling in Ola Fleet Technologies Pvt. Ltd.

Respondent's Arguments

  • Learned counsel for the Department, on the material available on record, did not dispute the contention regarding the manner of uploading the notices and orders.
  • It was fairly conceded that the issue is covered by the judgement in Ola Fleet Technologies Pvt. Ltd.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court reiterated that the petitioner is entitled to the benefit of doubt where the impugned order does not reflect under the 'view notices and orders' tab.
  • The order dated 23.06.2023 passed under Section 73 was quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice to the petitioner in the manner prescribed, and to proceed further in accordance with law based on that notice.

Important Clarification

  • Where the entire disputed tax amount remains in deposit with the Government and no outstanding demand survives, the Allahabad High Court has treated the impugned Section 73 order as effectively a fresh notice, directing at least fifteen days' clear notice before any further order.
  • Communication defects arising from the design of the GST common portal (notices reflecting only under 'Additional Notices and Orders') are treated as sufficient ground to reopen proceedings, without requiring proof of departmental mala fides.

Sections Involved

  • Section 73, CGST/UP GST Act, 2017 — determination of tax not paid or short paid for reasons other than fraud.

Decision – In Favour of

Assessee. Impugned order quashed; fresh notice and proceedings directed.

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 3687 of 2025; Neutral Citation No. 2025:AHC:134705-DB; Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.; Order dated 06.08.2025.

Link to Download the Order

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