Facts of the Case

The petitioner challenged orders dated 27.06.2022 and 02.12.2021 passed by the Deputy Commissioner, State Tax, under Section 73 of the UPGST Act, 2017, creating a demand for the financial year 2017-18. As in a series of connected matters before the same Bench, the petitioner's grievance was that the underlying show cause notice had been uploaded on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab, as evidenced by a supplementary affidavit, leaving the petitioner unaware of the proceedings until it was too late to respond within limitation. The petitioner accordingly sought quashing of both orders and a fresh, properly served opportunity to contest the demand on merits.

Issues Involved

  1. Whether orders passed under Section 73 following a notice uploaded on the 'Additional Notices and Orders' tab, rather than the primary tab an assessee monitors, can be sustained.
  2. Whether the petitioner is entitled to the benefit of doubt and a fresh opportunity, as previously granted in similar circumstances.

Petitioner's Arguments

  • The notice was demonstrably uploaded on the 'Additional Notices and Orders' tab and not the 'Due Notices and Orders' tab, depriving the petitioner of effective notice within limitation.
  • The issue stood squarely covered by the coordinate Bench ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No.855 of 2024).

Respondent's Arguments

  • The Department, based on the material on record, did not dispute the tab-placement discrepancy and accepted that the issue was covered by the Ola Fleet Technologies precedent.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court reiterated that the petitioner was entitled to the benefit of doubt regarding non-service where the order did not appear under the tab ordinarily monitored by the assessee.
  • The writ petition was allowed and the orders dated 27.06.2022 and 02.12.2021 were quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice, giving at least fifteen days' clear notice, and to proceed further in accordance with law based on that notice.

Important Clarification

  • This case reaffirms the now well-settled position in the Allahabad High Court that a Section 73 demand order preceded by a notice uploaded only on the GST portal's 'Additional Notices and Orders' tab — rather than the tab an assessee is expected to routinely check — will be quashed for want of effective service, with liberty to the department to reissue a properly notified notice.
  • The remedy is consistently a fresh 15-day clear notice and re-adjudication, not an outright bar on the department's power to raise the demand.
  • The Court's willingness to extend this benefit even where two separate orders spanning different dates are under challenge shows that the tab-placement defect is treated as a service infirmity going to the root of the proceeding, not a mere irregularity curable by the passage of time.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 — determination of tax not paid, short paid or erroneously refunded, in non-fraud cases.
  • Section 169, CGST Act, 2017 — modes of service of notice, orders and other communications.

Decision – In Favour of

In favour of the Assessee. The impugned orders were quashed with a direction for fresh, properly notified adjudication.

Case Details

High Court of Judicature at Allahabad; WRIT TAX No.3859 of 2025; Neutral Citation: 2025:AHC:144477-DB; Coram: Hon'ble Justice Shekhar B. Saraf and Hon'ble Justice Praveen Kumar Giri; Date of Order: 21.08.2025.

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.