Facts of the Case

The petitioner, M/S Swaraj Gas Sewa, challenged orders dated 19.09.2023 and 12.12.2023 passed by the Deputy Commissioner, State Tax, Prayagraj, under Section 73 of the UPGST Act, 2017, creating a demand for FY 2017-18. The petitioner's case was that the notice under Section 73 was uploaded only on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab, so that the petitioner remained unaware of the notice and the subsequent order until it was too late to respond within limitation.

Issues Involved

  1. Whether uploading a Section 73 notice/order on the 'Additional Notices and Orders' tab, instead of the primary 'Due Notices and Orders' tab, entitles the taxpayer to the benefit of doubt and reopening of proceedings.

Petitioner's Arguments

  • The notice was uploaded on the 'Additional Notices and Orders' tab, so the petitioner could neither appear before the authority nor challenge the order within limitation.
  • The issue is squarely covered by the Division Bench decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.07.2024), where similar facts led to the matter being remanded.

Respondent's Arguments

  • The Department 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, and fairly conceded the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies, the Court reiterated that a taxpayer is entitled to the benefit of doubt where the order does not appear under the primary 'view notices and orders' tab, and no material exists to reject that contention.
  • The orders dated 12.12.2023 and 19.09.2023 were 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, and to proceed further in accordance with law based on that notice.

Important Clarification

  • Where the GST Department does not dispute that a notice/order was uploaded only under the 'Additional Notices and Orders' tab rather than the primary notices tab, the taxpayer is entitled to the benefit of doubt regardless of the merits of the underlying dispute, and the proceedings are restored to the SCN stage with a mandatory fresh 15-day notice.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 – determination of tax not paid, short-paid or erroneously refunded (non-fraud cases).
  • Section 169, CGST Act, 2017 – modes of service of notice, as it bears on effective communication via the portal.

Decision – In Favour of

Disposed of in favour of the Assessee; the demand orders were quashed and the matter remanded for a fresh notice and adjudication.

Case Details

High Court of Judicature at Allahabad; Writ Tax No. 4760 of 2025; Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.; Order dated 22.09.2025.

Link to Download the Order

Click here to view/download the full order

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