Facts of the Case

M/S Ganpati Steel Lko, through its partner, challenged an order dated 30.08.2024 passed under Section 73 of the GST Act, 2017, along with the appellate order dated 25.06.2025 dismissing its appeal as time-barred. The petitioner's contention was that the notice of hearing was not reflected in the regular notices tab and instead appeared only in the portal's 'additional tab', so the dates could not be noticed and no response could be filed within limitation.

Issues Involved

  1. Whether an order under Section 73 passed pursuant to a hearing notice reflected only under the portal's additional tab denies effective opportunity of hearing.
  2. Whether such a defect, once uncontroverted by the Department, warrants quashing of both the assessment and appellate orders.

Petitioner's Arguments

  • The notice of hearing was not reflected in the regular tabs and appeared only under the 'additional tab', so the petitioner could not notice the dates fixed.
  • The issue is covered by this Court's ruling in Ola Fleet Technologies Private Limited v. State of U.P. and 2 Others (Writ Tax No.855 of 2024, decided 22.07.2024).

Respondent's Arguments

  • Learned Standing Counsel for the State was not in a position to controvert the petitioner's contention regarding the manner of upload of the notice.

Court Order / Findings

  • Finding the impugned order to have been passed without proper opportunity of hearing, and following Ola Fleet Technologies, the Court held the petitioner entitled to relief.
  • Orders dated 30.08.2024 and 25.06.2025 were quashed, and the matter remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner.

Important Clarification

  • Where the Department is unable to controvert that hearing notices were reflected only under the portal's 'additional tab' rather than the standard notices tab, the Allahabad High Court treats this as a denial of proper opportunity of hearing warranting quashal and remand, without requiring further inquiry into departmental intent.

Sections Involved

  • Section 73, CGST/UP GST Act, 2017 — determination of tax not paid or short paid.
  • Section 107, CGST/UP GST Act, 2017 — statutory appeal and limitation.

Decision – In Favour of

Assessee. Both impugned orders quashed; matter remanded for fresh adjudication after opportunity of hearing.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench; Writ Tax No. 612 of 2025; Neutral Citation No. 2025:AHC-LKO:39613; Coram: Hon'ble Pankaj Bhatia, J.; Order dated 11.07.2025.

Link to Download the Order

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