Facts of the Case

The petitioner, M/S Suraj Tempo Transport Service, sought quashing of an order dated 23.04.2024 passed under Section 73 of the GST Act for the period April 2018 to March 2019. The dispute ultimately boiled down to the issue of due communication of the impugned order — the petitioner contended that it did not show up under the assessee's 'view notices and orders' tab on the GST Portal, but only under the 'additional notice and orders' tab, preventing the petitioner from seeking timely remedy.

Issues Involved

  1. Whether the order not reflecting under the 'view notices and orders' tab entitled the petitioner to a benefit of doubt regarding due communication.
  2. Whether the writ petition ought to be kept pending for a counter affidavit or the petitioner relegated to the statutory remedy, or whether an immediate direction for a fresh notice and reply was more appropriate.

Petitioner's Arguments

  • The impugned order did not reflect under the assessee's “view notices and orders” tab, and the petitioner could not seek an appropriate remedy within limitation as a result, relying on M/s Mohini Traders v. State of U.P. and Another (2023:AHC:115008-DB).

Respondent's Arguments

  • Learned Standing Counsel, on written instructions, contended the assessing officer was not to blame for the tab-display issue, since there was no option available to the officer to choose which tab an order would reflect under; if anything, the issue would have to be addressed by GSTN, the entity that designs and maintains the web portal.

Court Order / Findings

  • The Court held that the petitioner was, at present, entitled to a benefit of doubt, there being no material to reject the contention that the order did not reflect under 'view notices and orders'; noting a further dispute on whether all replies and annexures filed by the petitioner had been displayed to and considered by the assessing officer, it found no useful purpose in keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the statutory remedy.
  • The writ petition was disposed of with a direction that the petitioner treat the impugned order as the final notice and submit a written reply within two weeks, following which the assessing officer would issue a fresh notice with at least 15 clear days, the petitioner undertaking to appear on the date fixed, and a reasoned, speaking order to be passed within a further month of service of the fresh notice.

Important Clarification

  • Where a Section 73 order does not reflect under the 'view notices and orders' tab on the GST Portal, the assessee is entitled to a benefit of doubt as to communication, regardless of whether the fault lies with the assessing officer or the portal design maintained by GSTN.
  • In such cases, rather than quashing the order outright and directing an entirely fresh notice, the Court may instead direct that the existing order itself be treated as the final notice, with the assessee filing a written reply within two weeks and a fresh, properly-noticed hearing and speaking order to follow.

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

Disposed of in favour of the Assessee; the petitioner was directed to treat the impugned order as the final notice and file a reply, with a fresh notice and reasoned order to follow.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 4668 of 2025
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 17th September, 2025

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