Facts of the Case

The petitioner, M/s Shri Krishna Traders, was proceeded against under Section 73 of the GST Act for Financial Year 2018-19. Orders dated 23.12.2023 and 10.04.2024 were passed by the Deputy Commissioner, State Tax, Prayagraj, creating a demand against the petitioner. It was the petitioner's case that the notices issued under Section 73 had been uploaded on the 'Additional Notices and Orders' tab of the GST Portal rather than the 'Due Notices and Orders' tab, so that the petitioner remained unaware of the notice and the subsequent order, and was unable to question its validity within the limitation period.

Issues Involved

  1. Whether uploading a Section 73 notice under the 'Additional Notices and Orders' tab, instead of the 'Due Notices and Orders' tab, entitled the petitioner to the benefit of doubt regarding non-communication.
  2. Whether the resultant demand orders were liable to be quashed on this ground.

Petitioner's Arguments

  • The notices issued under Section 73 were uploaded on the 'Additional Notices and Orders' Tab of the GST Portal, and consequently the petitioner, being unaware, could neither appear before the authority nor question the impugned order within limitation.
  • The issue stood squarely covered by the earlier decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024, decided 22.7.2024), where notices uploaded on the 'Additional Notices and Orders' tab instead of 'Due Notices and Orders' were held to entitle the petitioner to the benefit of doubt, and the matter was remanded.

Respondent's Arguments

  • Learned counsel for the Department, on instructions and based on the material available on record, did not dispute the contention regarding uploading of the notices on the 'Additional Notices and Orders' Tab, and accepted that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Relying on the reasoning in Ola Fleet Technologies — where the Court held the assessee entitled to the benefit of doubt when no material existed to reject the contention that the order was not reflecting under the 'view notices and orders' tab, particularly since the GST Network (and not the assessing officer) controls how orders are displayed — the Court found the present case squarely covered.
  • In view of the Department's concession and the precedent, the writ petition was allowed, and the impugned orders dated 23.12.2023 and 10.04.2024 were quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice with at least 15 days' clear notice to the petitioner in the manner prescribed, and further proceedings would follow on the basis of the fresh notice.

Important Clarification

  • Where a GST notice or order is uploaded under the portal's 'Additional Notices and Orders' tab rather than the more visible 'Due Notices and Orders'/'View Notices and Orders' tab, and the Department is unable to show the assessing officer had a choice in how the document was displayed, courts consistently extend the benefit of doubt to the assessee and set aside the resultant order for want of effective communication, without delving into the merits of the underlying demand.
  • Such quashing is typically accompanied by a direction for a fresh notice with a clear minimum notice period, rather than an outright dismissal of the proceedings.

Sections Involved

  • Section 73, GST Act, 2017 – provision under which the demand orders impugned in the petition were passed.
  • GST Portal – 'Additional Notices and Orders' / 'Due Notices and Orders' tabs – the technical/administrative distinction central to the Court's finding of inadequate communication.

Decision – In Favour of

The petition is allowed in favour of the Assessee. The impugned orders are quashed and set aside, with a fresh 15-day clear notice to be issued before further proceedings.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: Writ Tax No. 3800 of 2025
  • Neutral Citation: 2025:AHC:136733-DB
  • Coram: Hon'ble Mr. Justice Shekhar B. Saraf and Hon'ble Mr. Justice Praveen Kumar Giri
  • Date of Order: 12.08.2025

Link to Download the Order

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