Facts of the Case

The petitioner, M/s Life Footwear Enterprises, challenged an order dated 24th December, 2023 passed by the Assistant Commissioner, State Tax, Kanpur Sector-13, Kanpur (B), under Section 73 of the GST Act, 2017, creating a demand against it. As evidenced by the annexures filed, the notices under Section 73 had been uploaded only on the 'Additional Notices and Orders' tab of the GST portal, leaving the petitioner unaware of the notice or the order, and unable to appear before the authority or contest the demand within the period of limitation.

Issues Involved

  1. Whether the Section 73 demand order is sustainable where the underlying notice was uploaded only on the 'Additional Notices and Orders' tab of the GST portal, rather than the tab ordinarily monitored by the assessee.

Petitioner's Arguments

  • The petitioner's Annexure-1 established that the notices were uploaded solely under the 'Additional Notices and Orders' tab, depriving it of effective knowledge and the opportunity to respond in time.
  • The issue stood squarely 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, on the material available on record, did not dispute the uploading of the notice under the wrong tab and accepted that the issue was covered by Ola Fleet Technologies.

Court Order / Findings

  • Reiterating its reasoning in Ola Fleet Technologies — that the GST portal's design does not give the assessing officer any choice over which tab an order or notice appears under for the assessee, and that the assessee is accordingly entitled to the benefit of doubt where an order does not reflect under 'view notices and orders' — the Court applied the same ratio to the facts at hand.
  • The impugned order dated 24.12.2023 was quashed and set aside.
  • The Assessing Officer was directed to issue a fresh notice giving at least fifteen days' clear notice, in the manner prescribed by law, and to proceed further in accordance with law.

Important Clarification

  • A Section 73 demand order founded on a notice uploaded exclusively under the GST portal's 'Additional Notices and Orders' tab, rather than the tab an assessee ordinarily checks, is liable to be set aside for want of effective communication; the Department retains liberty to reinitiate proceedings through a properly notified fresh 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 — demand order 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. 4893 of 2025
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 24th September, 2025

Link to Download the Order

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