Facts of the Case

The petitioner, M/S Rishi Raj Construction, challenged an order dated 10.01.2022 passed by the Joint Commissioner, Corporate Circle Trade Tax, Etawah Zone, Firozabad, under Section 73 of the Goods and Service Tax Act, 2017, creating a demand against it. It was submitted that the Section 73 notices were uploaded only on the 'Additional Notices and Orders' Tab of the GST Portal, as evident from the record, rendering the petitioner unaware of the notice and order and unable to challenge it within limitation.

Issues Involved

  1. Whether uploading of the notice and order only on the 'Additional Notices and Orders' tab entitled the petitioner to the benefit of doubt as to service.
  2. Whether the impugned order deserved to be quashed with a direction for a fresh, properly-served notice.

Petitioner's Arguments

  • The relevant notices and orders were uploaded on the 'Additional Notices and Orders' Tab instead of the 'Due Notices and Orders' Tab, and the petitioner could neither appear before the authority nor question the order within limitation.
  • The issue was squarely covered by Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others (Writ Tax No. 855 of 2024, decided 22.7.2024).

Respondent's Arguments

  • Counsel for the Department did not dispute the fact of uploading on the 'Additional Notices and Orders' Tab, nor that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Applying Ola Fleet Technologies, the Court reiterated that where an order does not reflect under the assessee-facing 'view notices and orders' tab but only under 'additional notice and orders', the assessee is entitled to a benefit of doubt regarding due communication.
  • The writ petition was allowed, and the order dated 10.01.2022 was quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice with at least 15 clear days, in the manner prescribed by law, and proceed with further proceedings based on that notice.

Important Clarification

  • The Allahabad High Court continues to apply the Ola Fleet Technologies benefit-of-doubt principle to Section 73 orders where the notice was confined to the 'Additional Notices and Orders' tab, irrespective of the length of the intervening delay before the writ petition was filed.
  • The standard remedy directed is quashing of the order with a fresh 15-day notice, rather than relegation to the appellate remedy.

Sections Involved

  • Section 73 of the Goods and Services Tax Act, 2017 — determination of tax not paid or short paid, or ITC wrongly availed, for reasons other than fraud.

Decision – In Favour of

Allowed in favour of the Assessee; the impugned order was quashed with a direction to issue a fresh 15-day notice and proceed afresh in accordance with law.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 4892 of 2025
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 24th September, 2025

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