Facts of the Case

M/S Azad Communication challenged an order dated 20.12.2023 passed under Section 73 of the Goods and Services Tax Act for the period July 2017 to March 2018. The dispute ultimately narrowed to the question of due communication of the impugned order: the petitioner contended that the order did not appear under the "view notices and orders" tab of the assessee's GST portal login, but instead showed up under the separate "additional notices and orders" tab, thereby depriving it of effective notice and the ability to challenge the order within limitation.

Issues Involved

  1. Whether an assessment order uploaded on the GST portal under the "additional notices and orders" tab, rather than the regular "view notices and orders" tab, amounts to proper communication for limitation purposes.
  2. What relief is appropriate where fault for the portal-display anomaly cannot be attributed to the assessing officer.

Petitioner's Arguments

  • The impugned order was not visible under the regular notices tab, preventing the petitioner from availing a timely remedy; reliance was placed on M/s Mohini Traders v. State of U.P. (2023:AHC:115008-DB), which recognised this precise portal-display problem.

Respondent's Arguments

  • On instructions, the Standing Counsel submitted that the assessing officer has no choice or control over which portal tab an order is reflected under, and that any such glitch would have to be addressed by GST Network (GSTN), the separate entity that designs and maintains the portal.

Court Order / Findings

  • The Court held that the petitioner was entitled to the benefit of doubt since no material existed to reject the claim that the order was not reflecting under the correct tab, and noted an additional dispute over whether all replies and annexures filed by the assessee had actually been placed before and considered by the assessing officer.
  • Rather than keep the petition pending, call for a counter-affidavit, or relegate the petitioner to the statutory appellate remedy, the Court disposed of the writ petition with a practical direction.
  • The assessee was directed to treat the impugned order as a final notice and submit a written reply within two weeks; the assessing officer was to thereafter issue a fresh notice with at least fifteen days' clear notice, and pass a reasoned, speaking order within one further month from service of that notice.

Important Clarification

  • Where a genuine dispute exists over whether a GST order was properly communicated because it appeared on the wrong portal tab, courts have consistently given the assessee the benefit of doubt rather than shutting out the challenge on limitation, following the line of authority beginning with Mohini Traders.
  • Rather than quashing the order outright, courts have fashioned a middle path — treating the order as a fresh show-cause notice and directing a time-bound reply and reasoned re-adjudication — where the underlying merits dispute (such as whether replies were duly considered) also remains contested.

Sections Involved

  • Section 73, GST Act, 2017 — determination of tax not paid/short paid for reasons other than fraud or wilful suppression.

Decision – In Favour of

Disposed of with directions, in substance favouring the Assessee — the petitioner secured a fresh opportunity to reply and a fresh reasoned order, without a final merits finding either way.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 3724 of 2025
Neutral Citation: 2025:AHC:133981-DB
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 7th August, 2025

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