Facts of the Case

M/s Arvind Telecom and Enterprises, through its proprietor Arvind Kumar, challenged an order dated 13.02.2025 passed under Section 73 of the U.P. GST Act, 2017, as well as a subsequent order dated 11.08.2025 dismissing its appeal as time-barred. The petitioner's case was that the show cause notice preceding the Section 73 order had been uploaded only on the “Additional Notices and Orders” tab of the GST portal, and consequently could not come to its notice.

Issues Involved

  1. Whether an SCN uploaded only under the GST portal's “Additional Notices and Orders” tab (instead of the “Due Notices and Orders” tab) affords the assessee an effective opportunity of hearing.
  2. The consequence for the Section 73 order and the subsequent limitation-based dismissal of the appeal.

Petitioner's Arguments

  • No opportunity of hearing was granted since the SCN, uploaded only on the “additional” tab, could not have come to the petitioner's notice.
  • The issue stood covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.07.2024).

Respondent's Arguments

  • The Standing Counsel for the State did not dispute the factual position regarding the manner of uploading the notice.

Court Order / Findings

  • Following Ola Fleet Technologies, where a coordinate Bench held that an assessee is entitled to the benefit of doubt when an order does not appear under the correct “view notices and orders” tab, the Court allowed the petition on this sole ground.
  • Both the Section 73 order dated 13.02.2025 and the appellate dismissal dated 11.08.2025 were quashed.
  • The matter was remanded to the assessing authority to pass a fresh order after affording an opportunity of hearing.

Important Clarification

  • Where the GST Network's portal design places an SCN or order under the “Additional Notices and Orders” tab rather than the tab an assessee ordinarily monitors, the assessee is entitled to the benefit of doubt regarding non-receipt, and consequential adjudication and limitation-based appellate dismissals can both be set aside for want of effective service/hearing.

Sections Involved

  • Section 73 of the U.P. Goods and Services Tax Act, 2017 — determination of tax for reasons other than fraud.
  • Section 107 of the CGST/UP GST Act, 2017 — appellate remedy and limitation (as applied to the dismissed appeal).

Decision – In Favour of

Assessee — both orders quashed and matter remanded for fresh adjudication after hearing.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench; Writ Tax No. 919 of 2025; Coram: Hon'ble Pankaj Bhatia, J.; Date: 19th September, 2025.

Link to Download the Order

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