Facts of the Case

The petitioner, M/s Suvidha Infracon Private Limited, challenged two orders dated 14.06.2023 and 31.12.2023 passed under Section 73 of the UPGST Act, 2017, creating a tax demand against it. The petitioner's grievance was that the Section 73 notice had been uploaded only on the 'Additional Notices and Orders' tab of the GST portal instead of the 'Due Notices and Orders' tab, leaving the petitioner unaware of the notice and order and unable to appear before the authority or challenge the demand within limitation.

Issues Involved

  1. Whether the twin Section 73 orders are sustainable where the underlying notice was uploaded on the portal's 'Additional Notices and Orders' tab rather than the tab ordinarily viewed by the assessee.

Petitioner's Arguments

  • Non-communication of the notice due to it being placed under the wrong portal tab denied the petitioner an effective opportunity to respond within limitation.
  • The issue was directly covered by the Court's decision in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Writ Tax No. 855 of 2024, decided 22.7.2024).

Respondent's Arguments

  • Learned counsel for the Department did not dispute the factual position regarding the notice being uploaded under the wrong tab and fairly conceded that the issue stood covered by Ola Fleet Technologies.

Court Order / Findings

  • Reiterating the reasoning of the coordinate Bench in Ola Fleet Technologies — that no material exists to reject an assessee's claim that an order did not reflect under the 'view notices and orders' tab, and that the GST portal's design does not permit the assessing officer to choose the tab under which an order appears — the Court held the petitioner entitled to the benefit of doubt.
  • Both impugned orders dated 14.06.2023 and 31.12.2023 were quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice with at least fifteen days' clear notice, in the manner prescribed by law, and proceed further in accordance with law.

Important Clarification

  • Successive or multiple Section 73 orders founded on a notice uploaded solely under the 'Additional Notices and Orders' tab of the GST portal are equally vitiated on the same communication-defect ground recognised in Ola Fleet Technologies, and are liable to be set aside with liberty to the Department to issue a fresh, properly notified notice.

Sections Involved

  • Section 73 of the UPGST/CGST Act, 2017 — determination of tax not paid or short paid, for reasons other than fraud.
  • Section 169 of the CGST Act, 2017 — modes of service of notices and orders.

Decision – In Favour of

Allowed, in favour of the Assessee — both demand orders quashed, with liberty to the Department to issue a fresh notice and proceed afresh.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 4919 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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