Facts of the Case

M/S Swamy Logistics Private Limited filed this writ petition challenging an order dated 22.12.2023 passed by the Deputy Commissioner, State Tax, Sector-26, Kanpur, under Section 73 of the Goods and Services Tax Act, 2017, whereby a tax demand was raised against the petitioner. The petitioner's grievance was that the show cause notice issued under Section 73 had been uploaded on the 'Additional Notices and Orders' tab of the GST Portal rather than the primary 'View Notices and Orders' tab. As a result, the petitioner remained unaware of the notice as well as of the subsequent order, and could neither file a reply before the authority nor challenge the order within the limitation period.

Issues Involved

  1. Whether uploading a Section 73 show cause notice/order on the 'Additional Notices and Orders' tab, instead of the tab an assessee ordinarily checks, amounts to valid and effective service.
  2. Whether the petitioner is entitled to the benefit of doubt and a fresh opportunity in light of the coordinate Bench ruling in Ola Fleet Technologies.

Petitioner's Arguments

  • The Section 73 notice was uploaded under the 'Additional Notices and Orders' tab, not the tab where notices are ordinarily displayed to an assessee, so the petitioner had no real notice of the proceedings.
  • This precise issue stood covered by the Division Bench decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of 2024, decided on 22.07.2024, where the Court held that an assessee is entitled to the benefit of doubt when notices are misplaced on the portal in this manner, and remanded the matter.

Respondent's Arguments

  • Learned counsel for the Department, on instructions, did not dispute that the notice and order had indeed been uploaded on the 'Additional Notices and Orders' Tab rather than the 'Due Notices and Orders' Tab.
  • It was fairly conceded that the issue raised was squarely covered by the ruling in Ola Fleet Technologies (supra).

Court Order / Findings

  • The Court reproduced the reasoning of the coordinate Bench in Ola Fleet Technologies, which had noted that the assessing officer has no choice over which portal tab a notice will reflect under, that this is a GSTN architecture issue, and that in such circumstances the assessee deserves the benefit of doubt rather than being non-suited on limitation.
  • Since the Department did not dispute the tab-upload discrepancy and the issue was fully covered by binding precedent, the Court allowed the petition and quashed the order dated 22.12.2023.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice to the petitioner, in the manner prescribed by law, and to proceed further based on that notice.

Important Clarification

  • Where a Section 73 notice or order is demonstrably uploaded under the 'Additional Notices and Orders' tab rather than the primary notices tab, and the Department does not dispute this on facts, courts will treat the assessee's claim of non-service with the benefit of doubt.
  • The appropriate remedy in such cases is not blanket dismissal on limitation, but quashing of the order with a direction to issue a fresh notice affording adequate time (at least fifteen clear days) to respond.

Sections Involved

  • Section 73, Central/Uttar Pradesh Goods and Services Tax Act, 2017 – determination of tax not paid, short-paid or erroneously refunded, or input tax credit wrongly availed, for reasons other than fraud or wilful misstatement.

Decision – In Favour of

Decided in favour of the Assessee. The impugned demand order was quashed and set aside, with the matter to proceed afresh on a properly served notice.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 5019 of 2025
  • Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Arun Kumar, J.
  • Date of Order: 26 September 2025

Link to Download the Order

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