Facts of the Case

M/S Rishabh Pharma challenged an order dated 15.04.2024 passed by the Assistant Commissioner, State Tax, Sector-15, Varanasi, under Section 73 of the GST Act, 2017, creating a tax demand. The petitioner's grievance, supported by a supplementary affidavit, was that the Section 73 notices had been uploaded under the "Additional Notices and Orders" tab of the GST portal rather than the "Due Notices and Orders" tab, leaving the petitioner unaware of the notices and orders and unable to appear or challenge the impugned order within limitation. The Department, on instructions, did not dispute this factual position.

Issues Involved

  1. Whether a Section 73 order should be quashed where the preceding notices were uploaded under the "Additional Notices and Orders" tab instead of the regular tab, depriving the assessee of effective notice.

Petitioner's Arguments

  • Relied on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.7.2024), which held that a petitioner is entitled to the benefit of doubt where notices/orders were not uploaded on the regular "Due Notices and Orders" tab, and remanded the matter for fresh adjudication.

Respondent's Arguments

  • The Department's counsel, based on the material on record, did not dispute that the notices and orders had indeed been uploaded on the "Additional Notices and Orders" Tab instead of the "Due Notices and Orders" tab, and accepted that the case was covered by Ola Fleet Technologies.

Court Order / Findings

  • Following Ola Fleet Technologies, which had held that the petitioner in such circumstances is entitled to the benefit of doubt regarding non-communication, and treating the matter as directly covered by that precedent, the Court allowed the writ petition and quashed the order dated 15.04.2024.
  • The Assessing Officer was directed to issue a fresh notice to the petitioner with at least fifteen days' clear notice, and further proceedings were to take place based on that fresh notice.

Important Clarification

  • Where the Department itself does not dispute that a Section 73 notice or order was uploaded only on the GST portal's "Additional Notices and Orders" tab (as opposed to the regular tab), the Allahabad High Court treats this as a good-faith basis to quash the order and direct a fresh notice with adequate clear notice period, rather than shutting out the assessee on limitation.

Sections Involved

  • Section 73, GST Act, 2017 — determination of tax not paid/short paid.

Decision – In Favour of

The order is in favour of the Assessee. The Section 73 order was quashed, with the Department directed to issue a fresh notice and proceed afresh.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 3178 of 2025
Neutral Citation: 2025:AHC:115940-DB
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 17th July, 2025

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