Facts of the Case

M/S Aum Telesolutions challenged two orders dated 20.12.2023 and 10.04.2024, passed by the Assistant Commissioner, State Tax, Jurisdiction Ghaziabad, Modi Nagar Sector, under Section 73 of the GST Act, 2017, creating a demand for Financial Year 2018-19. The petitioner's case was that the Section 73 notices were uploaded only under the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab, so it remained unaware of the notice and the order and could not respond or challenge it in time.

Issues Involved

  1. Whether two connected Section 73 orders for the same financial year, issued on the strength of notices uploaded only under the 'Additional Notices and Orders' tab, can be sustained.
  2. Whether the petitioner is entitled to relief following Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.07.2024).

Petitioner's Arguments

  • Notices under Section 73 were uploaded on the 'Additional Notices and Orders' tab, leaving the petitioner unaware of both the notice and the order.
  • The issue is squarely covered by Ola Fleet Technologies Pvt. Ltd., which held such a defect entitles the assessee to the benefit of doubt.

Respondent's Arguments

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

Court Order / Findings

  • Applying the ratio in Ola Fleet Technologies Pvt. Ltd., the Court held that no material existed to reject the petitioner's contention that the order was not reflecting under the correct tab.
  • The orders dated 20.12.2023 and 10.04.2024 were both 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, with further proceedings to follow in accordance with law.

Important Clarification

  • Where two connected orders for the same financial year both trace back to the same defective portal-notice communication, the Allahabad High Court quashes both orders together and directs a single fresh notice cycle with a minimum fifteen-day clear notice period.

Sections Involved

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

Decision – In Favour of

Assessee. Both impugned orders quashed; fresh notice and proceedings directed.

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 3424 of 2025; Neutral Citation No. 2025:AHC:125985-DB; Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.; Order dated 28.07.2025.

Link to Download the Order

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