Facts of the Case

M/s Sona Auto Mobiles challenged an order dated April 18, 2024 passed by the Commercial Tax Officer, UPGST, Sector 20, Varanasi under Section 73 of the GST Act, 2017, creating a demand against the petitioner. The petitioner's case was that the notice under Section 73 had been uploaded on the 'Additional Notices and Orders' tab of the GST Portal, rather than the 'Due Notices and Orders' tab, of which the petitioner was consequently unaware, and it could neither appear before the authority nor challenge the order within limitation.

Issues Involved

  1. Whether uploading a Section 73 notice/order under the portal's 'Additional Notices and Orders' tab, instead of the 'Due Notices and Orders' tab, warrants setting aside the resulting demand and remanding the matter for fresh proceedings.

Petitioner's Arguments

  • Since notice was uploaded on the 'Additional Notices and Orders' Tab rather than the correct tab, the petitioner was unaware of the notice and order, precluding a timely challenge or reply.
  • The issue was covered by this Court's ruling in Ola Fleet Technologies Pvt. Ltd. vs. State of U.P. & 2 others, where an identical portal-tab discrepancy had led to the matter being remanded, extending the benefit of doubt to the assessee.

Respondent's Arguments

  • The Department's counsel, based on the material on record, did not dispute the contentions regarding the tab discrepancy, and fairly accepted that the issue was covered by the ruling in Ola Fleet Technologies.

Court Order / Findings

  • The Court followed its earlier Coordinate Bench decision in Ola Fleet Technologies Pvt. Ltd., which had held that where an order does not appear under the 'View Notices and Orders' tab but only under 'Additional Notices and Orders', the assessee is entitled to a benefit of doubt, since there is no material to reject the claim of non-visibility, and no useful purpose is served by keeping such matters pending or relegating the assessee to the statutory remedy where the disputed amount is otherwise secured.
  • Applying this reasoning, since the department did not dispute the tab-related contention, the Court allowed the writ petition and quashed the order dated April 18, 2024.
  • The Assessing Officer was directed to issue a fresh notice with at least 15 days' clear notice to the petitioner in the manner prescribed by law, and to proceed further based on that notice.

Important Clarification

  • Where a GST notice or order is uploaded only under the portal's 'Additional Notices and Orders' tab rather than the primary 'Due/View Notices and Orders' tab, the assessee is entitled to the benefit of doubt regarding non-receipt, and the resulting order is liable to be set aside with a direction for fresh, clearly-notified proceedings.

Sections Involved

  • Section 73, CGST/UPGST Act, 2017 — determination of tax not paid or short paid other than by fraud.

Decision – In Favour of

The writ petition was allowed in favour of the Assessee, with the impugned order quashed and fresh proceedings directed after a properly notified 15-day clear notice.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: WRIT TAX No. 4011 of 2025
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 22.08.2025

Link to Download the Order

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