Facts of the Case

M/S Jain Agencies, Balrampur, through its authorised signatory, challenged an order dated 28.03.2024 passed under Section 73 of the GST Act and the subsequent order dated 27.08.2025 by which its appeal against that order was dismissed as time-barred. The petitioner's case was that no opportunity of hearing had been granted before the Section 73 order was passed because the show cause notice had been uploaded on the portal's 'additional tab' and consequently went unnoticed.

Issues Involved

  1. Whether an order passed under Section 73 without effective notice — because the show cause notice was uploaded on the 'additional' rather than the primary notices tab — can be sustained.
  2. Whether the consequential dismissal of the appeal on limitation grounds can survive once the underlying assessment order is found unsustainable.

Petitioner's Arguments

  • No opportunity of hearing was granted before passing the Section 73 order because the show cause notice was uploaded on the 'additional tab' of the GST Portal and could not be noticed by the petitioner.
  • The identical issue was already decided by the Court in Ola Fleet Technologies Private Limited v. State of UP and 2 Ors., Writ Tax No. 855 of 2024, decided on 22.07.2024.

Respondent's Arguments

  • Learned Standing Counsel for the State was not in a position to dispute the petitioner's factual claim regarding the tab under which the notice was uploaded.

Court Order / Findings

  • Since the Standing Counsel could not dispute the factual premise, and the issue stood squarely covered by Ola Fleet Technologies Private Limited (supra), the Court allowed the petition on that sole ground.
  • Both the original order dated 28.03.2024 and the appellate dismissal dated 27.08.2025 were quashed.
  • The matter was remanded to the assessing authority to pass a fresh order after giving the petitioner a proper opportunity of hearing.

Important Clarification

  • Once it is established, and not disputed by the Department, that a Section 73 notice was uploaded under a tab other than the one an assessee ordinarily monitors, courts will quash both the resulting demand order and any subsequent appellate dismissal grounded on limitation, and remand for a hearing on merits, following the Ola Fleet Technologies line of authority.

Sections Involved

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

Decision – In Favour of

Decided in favour of the Assessee. Both impugned orders were quashed, with the matter remanded for a fresh hearing.

Case Details

  • Court: High Court of Judicature at Allahabad, Lucknow Bench
  • Case No.: Writ Tax No. 968 of 2025
  • Coram: Hon'ble Pankaj Bhatia, J.
  • Date of Order: 19 September 2025

Link to Download the Order

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