Facts of the Case

M/S Chauhan Ent Udyog challenged an order dated 14.12.2023 passed by the Assistant Commissioner, State Tax, Sector-1, Jaunpur, under Section 73 of the GST Act, 2017, creating a demand against the petitioner. The petitioner submitted that the Section 73 notices were uploaded only under the 'Additional Notices and Orders' tab of the GST portal instead of the regular 'Due Notices and Orders' tab, leaving it unaware of the notice and the resultant order and unable to respond or appeal within limitation. Reliance was placed on the Allahabad High Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024, decided 22.07.2024), addressing an identical portal-upload defect.

Issues Involved

  1. Whether a Section 73 order passed on the basis of notices uploaded only under the 'Additional Notices and Orders' tab denies effective opportunity of hearing.
  2. Whether the petitioner is entitled to benefit of doubt following Ola Fleet Technologies, and what directions should attend a fresh notice on remand.

Petitioner's Arguments

  • Notices under Section 73 were uploaded only under the 'Additional Notices and Orders' tab, and the petitioner remained unaware of both the notices and the resultant order.
  • The issue stands squarely covered by Ola Fleet Technologies Pvt. Ltd.

Respondent's Arguments

  • Learned counsel for the Department, based on the material on record, did not dispute the contentions regarding the manner of uploading the notices and orders, and fairly conceded the issue was covered by Ola Fleet Technologies Pvt. Ltd.

Court Order / Findings

  • Applying the ratio of Ola Fleet Technologies Pvt. Ltd., the Court held the petitioner entitled to the benefit of doubt regarding non-communication of the notice.
  • The order dated 14.12.2023 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 proceed further in accordance with law.

Important Clarification

  • Where the Department cannot dispute that GST notices reflected only under the portal's 'Additional Notices and Orders' tab, the Allahabad High Court treats the resultant order as unsustainable for want of effective communication, and directs a minimum fifteen-day clear notice period on remand.

Sections Involved

  • Section 73, CGST/UP GST Act, 2017 — determination of tax not paid or short paid.

Decision – In Favour of

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

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 3547 of 2025; Neutral Citation No. 2025:AHC:144746-DB; Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.; Order dated 22.08.2025.

Link to Download the Order

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