Facts of the Case

The petitioner, M/s Maa Nirmala Devi Associates, challenged an order dated 04.04.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Dhampur, Bijnor, under Section 73 of the GST Act, whereby a demand had been created. The petitioner contended that the notice 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 it remained unaware and could not question the order within limitation.

Issues Involved

  1. Whether the notice uploaded on 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 demand order dated 04.04.2022 was liable to be quashed on this ground.

Petitioner's Arguments

  • The notice issued under Section 73 was 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 validity of the impugned order within the period of limitation.
  • The issue stood squarely covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024, decided 22.7.2024).

Respondent's Arguments

  • Learned counsel appearing for the Department, based on the material on record, did not dispute the contention regarding uploading of the notice on the 'Additional Notices and Orders' Tab and accepted the applicability of Ola Fleet Technologies.

Court Order / Findings

  • Applying the reasoning in Ola Fleet Technologies — that the assessee is entitled to the benefit of doubt where no material exists to reject the contention that the order did not reflect under the visible 'view notices and orders' tab, and where the GST Network (not the assessing officer) controls the display mechanism — the Court found the present case squarely covered.
  • The writ petition was allowed, and the order dated 04.04.2022 was 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, with further proceedings to follow accordingly.

Important Clarification

  • The Ola Fleet Technologies principle applies irrespective of the vintage of the impugned order — here dating back to 2022 — so long as the assessee can show that the notice/order was displayed under the less-visible 'Additional Notices and Orders' tab rather than the main notices tab, and the Department cannot demonstrate the assessing officer had any control over that placement.
  • Quashing on this ground results in a remand for fresh notice rather than a final closure of proceedings, preserving the Department's right to re-adjudicate on merits.

Sections Involved

  • Section 73, GST Act, 2017 – provision under which the demand order impugned in the petition was passed.
  • GST Portal – 'Additional Notices and Orders' / 'Due Notices and Orders' tabs – the 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 order is 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. 5018 of 2025
  • Coram: Hon'ble Mr. Justice Shekhar B. Saraf and Hon'ble Mr. Justice Arun Kumar
  • Date of Order: 26.09.2025

Link to Download the Order

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