Facts of the Case

M/s Panchhi Marbles challenged orders dated 08.06.2023 and 07.10.2022 passed by the Assistant Commissioner, State Tax, Meerut, under Section 73 of the UPGST Act creating a demand for financial year 2017-18. The notices under Section 73 had been uploaded on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab that assessees ordinarily monitor, leaving the petitioner unaware of the notices and orders until it was too late to contest them within limitation.

Issues Involved

  1. Whether service of a Section 73 show cause notice or order effected solely by uploading it under the 'Additional Notices and Orders' tab — rather than the 'Due Notices and Orders' tab — of the GST portal constitutes valid and effective communication, and what relief follows if not.

Petitioner's Arguments

  • Relied on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No.855 of 2024, decided 22.07.2024), where an identical portal-tab discrepancy was held to entitle the assessee to the benefit of doubt and a remand.

Respondent's Arguments

  • Did not dispute the contention regarding the notices/orders being uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab, and conceded that the issue stood covered by Ola Fleet Technologies.

Court Order / Findings

  • Extracted the reasoning in Ola Fleet Technologies, where the coordinate Bench had held that the petitioner was entitled to the benefit of doubt as no material existed to rebut the claim that the order did not reflect under the tab actually viewed by assessees, and that the web portal design was the responsibility of GSTN rather than the individual assessing officer.
  • Applying that precedent, allowed the writ petition and quashed both impugned orders dated 08.06.2023 and 07.10.2022.
  • Directed the Assessing Officer to issue a fresh notice with at least 15 clear days to the petitioner in the manner prescribed, and to proceed further based on that notice in accordance with law.

Important Clarification

  • A GST show cause notice or order uploaded only under the 'Additional Notices and Orders' tab of the GST portal — rather than the 'Due Notices and Orders' tab that assessees ordinarily monitor — does not amount to effective communication for purposes of limitation. Such defective service entitles the assessee to have the consequential orders quashed and a fresh notice issued with adequate time to respond, following the Allahabad High Court's settled position in Ola Fleet Technologies.

Sections Involved

  • Section 73, UPGST Act, 2017 — determination of tax and the underlying assessment orders.

Decision – In Favour of

In favour of the Assessee.

Case Details

High Court of Judicature at Allahabad; WRIT TAX No. 3473 of 2025; Coram: Justice Shekhar B. Saraf & Justice Praveen Kumar Giri; Order dated 29.07.2025.

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.