Facts of the Case

M/S R.C. Kuntal Contractor challenged an order dated 20.03.2023 and the preceding show cause notice dated 10.02.2023, passed by the Deputy Commissioner, Rajya Kar, Mathura, under Section 73 of the UPGST Act, creating a demand for financial year 2021-22. As in comparable matters, the notice had been uploaded on the 'Additional Notices and Orders' tab of the GST portal rather than the 'Due Notices and Orders' tab, leaving the petitioner unaware of it and unable to contest the order within limitation.

Issues Involved

  1. Whether a Section 73 order founded on a notice uploaded only under the 'Additional Notices and Orders' tab of the GST portal is sustainable.

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), squarely covering the identical portal-tab discrepancy.

Respondent's Arguments

  • Did not dispute the factual position regarding the tab on which the notices/orders were uploaded, and conceded the matter was covered by Ola Fleet Technologies.

Court Order / Findings

  • Reiterated the reasoning in Ola Fleet Technologies that an assessee is entitled to the benefit of doubt where an order does not reflect under the portal tab that assessees actually monitor, since the manner of upload lies with the GST Network rather than the individual assessing officer.
  • Allowed the writ petition and quashed the impugned order dated 20.03.2023 and the preceding notice dated 10.02.2023.
  • Directed the Assessing Officer to issue a fresh notice with at least 15 clear days in the manner prescribed and proceed further in accordance with law based on that notice.

Important Clarification

  • The Allahabad High Court continues to apply its settled position in Ola Fleet Technologies: a GST notice or order uploaded only under the 'Additional Notices and Orders' tab, rather than the 'Due Notices and Orders' tab of the portal, does not amount to effective service, entitling the assessee to have the consequential demand quashed and a fresh, properly-timed notice issued.

Sections Involved

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

Decision – In Favour of

In favour of the Assessee.

Case Details

High Court of Judicature at Allahabad; WRIT TAX No. 5011 of 2025; Coram: Justice Shekhar B. Saraf & Justice Arun Kumar; Order dated 26.09.2025.

Link to Download the Order

Click here to view/download the full order

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