Allahabad HC quashes Ex-Parte GST Order Due to Improper Service of Hearing Notice [Read Order]
Reliance was placed on the decision in Ola Fleet Technologies Pvt. Ltd. vs State of U.P., where the Court had dealt with a similar issue and extended relief by acknowledging the procedural lapse in uploading the notice
![Allahabad HC quashes Ex-Parte GST Order Due to Improper Service of Hearing Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Hearing-Notice-.jpg "Allahabad HC quashes Ex-Parte GST Order Due to Improper Service of Hearing Notice [Read Order]")
The Allahabad High Court,quashed the ex-parte Goods and Service Tax(GST) order dated citing improper service of the hearing notice . Capital Graphics,petitioner-assessee, had challenged the order dated 02.08.2024, passed under Section 73 of the GST Act, on the grounds that it appeared to be an ex-parte order. The counsel for the petitioner submitted that the notice of hearing was...
The Allahabad High Court,quashed the ex-parte Goods and Service Tax(GST) order dated citing improper service of the hearing notice .
Capital Graphics,petitioner-assessee, had challenged the order dated 02.08.2024, passed under Section 73 of the GST Act, on the grounds that it appeared to be an ex-parte order.
The counsel for the petitioner submitted that the notice of hearing was not uploaded as per the prescribed procedure and placed reliance on the decision in Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others, where a similar issue was examined.
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In Ola Fleet Technologies Pvt. Ltd. (2024), the Court addressed a similar issue where the petitioner claimed that the impugned order dated 12.07.2023 had not been properly uploaded on the GST portal. It did not appear under the "view notices and orders" tab but under "additional notices and orders", causing the petitioner to miss the limitation period for filing a response.
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The Standing Counsel argued that the assessing officer had no control over how the order appeared on the portal, which was managed by the GST Network. The Court observed that the petitioner deserved the benefit of doubt, especially since the disputed amount was already deposited.
The petition was disposed of with a direction to treat the impugned order as the final notice, allow two weeks for a reply, and for a fresh notice to be issued with a 15-day window. A reasoned order was to be passed within one month of service of notice.
Justice Pankaj Bhatia relying on Ola Fleet Technologies Pvt. Ltd., quashed the impugned order dated 02.08.2024 and allowed the writ petition, giving liberty to the respondent to pass a fresh order after granting the petitioner a hearing.
To Read the full text of the Order CLICK HERE
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