Facts of the Case

The petitioner, M/S Rishi Raj Construction, challenged an order dated 06.11.2023 passed by the Joint Commissioner (Corporate Circle), Trade Tax, Etawah Zone, Firozabad, under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, creating a tax demand against it. The petitioner's grievance was that the show cause notice preceding the order had been uploaded on the 'Additional Notices and Orders' tab of the GST common portal rather than the 'Due Notices and Orders' tab that assessees ordinarily check. As a result, the petitioner remained unaware of the notice and the subsequent order and could neither appear before the authority nor challenge the order within limitation.

Issues Involved

  1. Whether an assessment order under Section 73 can be sustained when the underlying notice was uploaded only on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab.
  2. Whether the petitioner is entitled to the benefit of doubt regarding non-communication of the notice, following the coordinate Bench ruling in Ola Fleet Technologies Pvt. Ltd.

Petitioner's Arguments

  • The notice under Section 73 was placed only under 'Additional Notices and Orders', a tab not routinely checked by assessees, denying effective communication.
  • This precise issue was already decided in the petitioner's favour by a coordinate Bench in Ola Fleet Technologies Pvt. Ltd. v. State of U.P., Writ Tax No. 855 of 2024, decided on 22.07.2024, where the matter was remanded on identical facts.

Respondent's Arguments

  • Learned Standing Counsel, on instructions, did not dispute that the notice and order were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab.
  • It was fairly conceded that the controversy was squarely covered by the ruling in Ola Fleet Technologies Pvt. Ltd., and that any systemic fix to the portal display would have to come from the GST Network.

Court Order / Findings

  • The Court held that the petitioner was entitled to the benefit of doubt since no material existed to rebut the claim that the order did not reflect under the 'view notices and orders' tab.
  • Following Ola Fleet Technologies, the Court found no useful purpose in keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the statutory appellate remedy.
  • The order dated 06.11.2023 was quashed and set aside, and the writ petition was allowed.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice, in the manner prescribed by law, and proceed further on that basis.

Important Clarification

  • Where the assessing officer's own portal interface offers no choice to control which of the two tabs a notice appears under, and the assessee genuinely had no visibility of the notice under 'Due Notices and Orders', courts will extend the benefit of doubt rather than penalise the assessee for a portal design limitation.
  • This is now a settled line of Allahabad High Court authority, and orders passed on notices uploaded solely under 'Additional Notices and Orders' remain vulnerable to being quashed and remanded for fresh notice.

Sections Involved

  • Section 73, UPGST Act, 2017 – determination of tax not paid or short paid for reasons other than fraud.
  • GST common portal notice tabs ('Due Notices and Orders' vs. 'Additional Notices and Orders') as a mode of service under the GST framework.

Decision – In Favour of

Disposed of in favour of the Assessee — the impugned Section 73 order was quashed and the matter remanded for a fresh notice and adjudication.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 4902 of 2025
  • Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
  • Date of Order: 24 September 2025

Link to Download the Order

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