Facts of the Case

The petitioner, M/S Jai Medical Agency, through its proprietor Mata Prasad Kaushal, challenged an order dated 04.03.2024 passed by the Assistant Commissioner, State Tax, Sector-1, Pratapgarh, under Section 73 of the GST Act, 2017, creating a demand against the petitioner. The petitioner's grievance was that the notice under Section 73 was uploaded only on the 'Additional Notices and Orders' tab of the GST portal rather than the 'Due Notices and Orders' tab, leaving the petitioner unaware of the proceedings until the limitation period to challenge the order had lapsed.

Issues Involved

  1. Whether a Section 73 demand order should be set aside where the preceding notice was uploaded only on the 'Additional Notices and Orders' tab rather than the primary notices tab of the GST portal.

Petitioner's Arguments

  • The notice was uploaded only on the 'Additional Notices and Orders' tab, and the petitioner, unaware of it, could not appear before the authority or challenge the order in time.
  • The issue is covered by the Division Bench ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.07.2024).

Respondent's Arguments

  • The Department did not dispute the fact of uploading on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab and fairly accepted that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Relying on the reasoning in Ola Fleet Technologies – that a taxpayer is entitled to the benefit of doubt where an order does not reflect under the primary 'view notices and orders' tab – the Court quashed and set aside the order dated 04.03.2024.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice, in the manner prescribed, and proceed further in accordance with law thereafter.

Important Clarification

  • Where the Department does not dispute that a Section 73 notice/order was uploaded only on the 'Additional Notices and Orders' tab, the demand is liable to be quashed and the proceedings restored to the SCN stage with a fresh 15-day notice, irrespective of the underlying merits of the tax demand.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 – determination of tax not paid, short-paid or erroneously refunded.
  • Section 169, CGST Act, 2017 – modes of service of notice.

Decision – In Favour of

Disposed of in favour of the Assessee; the demand order was quashed and the matter remanded for issuance of a fresh notice and adjudication.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench; Writ Tax No. 1394 of 2025; Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Manjive Shukla, J.; Order dated 27.11.2025.

Link to Download the Order

Click here to view/download the full order

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