Facts of the Case

The petitioner, M/s Baijnath Scrap Center, challenged an order dated 19.08.2023 passed by the Deputy Commissioner, State Tax, Sector-14, Agra, under Sections 122(1)(ii) and 127 of the GST Act, 2017, whereby a demand was created against it. The petitioner's grievance was that the notices issued under Section 73 of the Act had been uploaded on the 'Additional Notices and Orders' tab of the GST Portal rather than the main 'Due Notices and Orders' tab, so that the petitioner remained unaware of both the notice and the subsequent order until the period of limitation to challenge it had already expired.

Issues Involved

  1. Whether an order/notice uploaded only on the 'Additional Notices and Orders' tab of the GST portal, instead of the primary 'Due Notices and Orders' tab, amounts to valid service enabling limitation to run.
  2. Whether the petitioner was entitled to the benefit of doubt and a fresh notice period in these circumstances.

Petitioner's Arguments

  • The notices under Section 73 were not visible under the tab an assessee would ordinarily check, so the petitioner could neither appear before the authority nor challenge the order within limitation.
  • The issue was squarely covered by the Court's earlier ruling in Ola Fleet Technologies Pvt. Ltd. vs. State of U.P. (Writ Tax No. 855 of 2024, decided 22.07.2024), which granted the benefit of doubt in an identical situation.

Respondent's Arguments

  • Learned counsel for the Department, on instructions and on the basis of material on record, did not dispute that the notices and order had indeed been uploaded on the 'Additional Notices and Orders' tab rather than the 'Due Notices and Orders' tab.
  • The Department conceded that the issue raised was covered by the ruling in Ola Fleet Technologies (supra).

Court Order / Findings

  • Relying on Ola Fleet Technologies Pvt. Ltd. vs. State of U.P., the Court held that where the assessing officer's portal interface gives no choice over which tab an order or notice appears under, and it does not appear under 'view notices and orders', the assessee is entitled to the benefit of doubt.
  • The Court noted the Department's own admission in Ola Fleet Technologies that the tab-display issue would need to be addressed by GST Network, the entity responsible for the portal architecture.
  • The impugned order dated 19.08.2023 was quashed and set aside; the Assessing Officer was directed to issue a fresh notice with at least 15 days' clear notice period, in the manner prescribed, and to proceed further in accordance with law.

Important Clarification

  • Uploading a GST notice or order only under the 'Additional Notices and Orders' tab, rather than the primary tab an assessee ordinarily monitors, can vitiate proper service and entitle the assessee to the benefit of doubt.
  • Where the assessing officer has no portal-level control over which tab a notice appears under, the systemic defect is attributable to the GST Network rather than to the assessee's diligence.
  • Relief in such cases is typically procedural — quashing and a fresh notice with a clear statutory notice period — rather than a decision on the merits of the underlying tax demand.

Sections Involved

  • Section 73, CGST Act, 2017 — notice and determination of tax not paid, under which the original notices were issued.
  • Section 122(1)(ii), CGST Act, 2017 — penalty for supply of goods/services without proper invoice.
  • Section 127, CGST Act, 2017 — power to impose penalty in certain cases.

Decision – In Favour of

Assessee. The demand order was quashed and set aside, with the Department directed to issue a fresh 15-day clear notice.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 3749 of 2025
Neutral Citation: 2025:AHC:134849-DB
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 08.08.2025

Link to Download the Order

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