Facts of the Case

M/S A Construction, through its proprietor Ram Krishna Tripathi, challenged an order dated 19.02.2025 passed under Section 74 of the GST Act, along with the appellate order dated 19.07.2025 dismissing its appeal as beyond limitation. The petitioner's grievance was that no notices had been effectively served upon it — the notices had instead been uploaded on the GST portal under the "additional notices" tab, which the petitioner could not notice in the ordinary course.

Issues Involved

  1. Whether uploading notices only on the GST portal's "additional notices" tab, rather than a place readily visible to the taxpayer, amounted to valid service.
  2. Whether the resultant order under Section 74, passed without effective notice, could be sustained.

Petitioner's Arguments

  • The show cause notice and other communications had been uploaded on the "additional notices" tab of the GST portal, which the petitioner could not reasonably be expected to notice, effectively denying it an opportunity to respond.
  • The issue stood covered by the decision in Ola Fleet Technologies Private Limited v. State of UP and 2 Ors. (Writ Tax No.855 of 2024, dated 22.07.2024).

Respondent's Arguments

  • The Standing Counsel, on instructions, was not in a position to dispute the petitioner's factual assertion regarding the manner of uploading the notices.

Court Order / Findings

  • Considering that the Standing Counsel did not dispute the factual position, and finding the issue covered by Ola Fleet Technologies, the Court quashed both the order dated 19.02.2025 and the appellate order dated 19.07.2025.
  • The matter was remanded to the assessing authority to pass a fresh order in accordance with law.
  • The writ petition was allowed.

Important Clarification

  • Uploading a show cause notice only under the GST portal's "additional notices" tab — a location taxpayers do not routinely check — does not constitute effective service capable of sustaining an ex parte order; the Allahabad High Court continues to apply its Ola Fleet Technologies ruling to quash such orders on this narrow but recurring service defect.

Sections Involved

  • Section 74 of the CGST/UPGST Act, 2017 — the assessment provision requiring proper prior notice before confirmation of demand.
  • Section 169 of the CGST Act, 2017 — governs modes and adequacy of service of notices, orders and communications.

Decision – In Favour of

Assessee. Both the assessment order and the appellate dismissal were quashed, and the matter remanded for fresh adjudication.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench; Writ Tax No. 761 of 2025; Neutral Citation No. 2025:AHC-LKO:46983; Coram: Justice Pankaj Bhatia; Order dated 12.08.2025.

Link to Download the Order

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