Facts of the Case

The petitioner, M/s V.R. Distributers, challenged an order dated 20.04.2024 passed under Section 73 of the Goods and Service Tax Act, 2017 by the Assistant Commissioner, State Tax, Sector-11, Prayagraj, creating a demand against it. The petitioner contended that the Section 73 notices had been uploaded only on the 'Additional Notices and Orders' tab of the GST portal, rather than the 'Due Notices and Orders' tab that assessees ordinarily monitor, leaving it unaware of the notice and the resulting order until after limitation for challenging it had run out.

Issues Involved

  1. Whether an assessee is entitled to the benefit of doubt and a remand where Section 73 notices and the consequent order were uploaded on the 'Additional Notices and Orders' tab instead of the regular notices tab, depriving it of effective notice.

Petitioner's Arguments

  • Relied on the Court's own precedent in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No.855 of 2024), where an identical portal-display defect entitled the assessee to the benefit of doubt and a remand.

Respondent's Arguments

  • The Standing Counsel, on the basis of material on record, did not dispute that the notices and order had been uploaded under the 'Additional Notices and Orders' tab and conceded that the issue was squarely covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies — which had held that an assessee is entitled to benefit of doubt where the portal fails to display the order under the tab an assessee ordinarily checks, this being attributable to the design of the GST Network's portal rather than any fault of the assessing officer — the Court allowed the writ petition.
  • Quashed and set aside the impugned order dated 20.04.2024.
  • Directed the Assessing Officer to issue a fresh notice, with at least 15 clear days, in the manner prescribed, and to proceed further in accordance with law based on that fresh notice.

Important Clarification

  • Uploading a Section 73 notice or order under the GST portal's 'Additional Notices and Orders' tab, instead of the regular 'View Notices and Orders' tab, is treated as a portal-design defect attributable to GSTN — not the assessing officer.
  • This defect entitles the assessee to benefit of doubt, quashing of the resultant order, and a fresh notice with the full limitation period restored.

Sections Involved

  • Section 73, Goods and Services Tax Act, 2017 — determination of tax not paid or short paid, where fraud is not alleged.

Decision – In Favour of

The order is in favour of the Assessee, with the impugned demand order quashed and a fresh notice directed.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No.3821 of 2025 (Neutral Citation No. 2025:AHC:137317-DB)
Coram: Justice Shekhar B. Saraf and Justice Praveen Kumar Giri
Date of Order: 12.08.2025

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