GST Order Not Properly Uploaded on Portal: Allahabad HC Directs Assessee to Treat Impugned Order as Final and Reply [Read Order]
The court observed that no material existed to disbelieve the petitioner’s claim that the order was not visible in the proper tab. However it directed that the assessee may treat the impugned order as a final notice and file a reply within two weeks.
![GST Order Not Properly Uploaded on Portal: Allahabad HC Directs Assessee to Treat Impugned Order as Final and Reply [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/2089644-gst-order-taxscan.webp "GST Order Not Properly Uploaded on Portal: Allahabad HC Directs Assessee to Treat Impugned Order as Final and Reply [Read Order]")
The Allahabad High Court, with regards to the issue regarding the manner of uploading GST ( Goods and Services Tax ) orders on the assessee to treat the impugned order as final and directed to file reply.
The petitioner, M/s Uma Shankar Mishra Thekedar challenged the ex-parte assessment order dated 20.04.2024 passed under Section 73(9) of the U.P. GST Act for FY 2018-19, along with the consequential demand in Form GST DRC-07.
The petitioner contended that the impugned order was not displayed under the regular “View Notices and Orders” tab on the GST portal but instead appeared under the “Additional Notices and Orders” tab.
This, according to the assessee, caused genuine difficulty in tracing the order and availing appropriate remedies within the limitation period. It relied on the earlier precedent in M/s Mohini Traders v. State of U.P. (2023), where similar portal-related issues were noted by the Court.
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The State, on the other hand, argued that the assessing officer had no role in the categorization or placement of orders on the GST portal. It was explained that the GST Network (GSTN), an independent body managing the portal, controls how orders are reflected in various tabs. Therefore, the alleged error could not be attributed to the tax authorities.
The Division Bench of Justices Shekhar B. Saraf and Praveen Kumar Giri, after hearing the case, observed that no material existed to disbelieve the petitioner’s claim that the order was not visible in the proper tab. Since the entire disputed tax amount was already lying deposited with the State, there was no outstanding demand.
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To balance equities, the Court directed that the assessee may treat the impugned order dated 20.04.2024 as a final notice and file a reply within two weeks. The assessing officer was instructed to issue a fresh notice in the prescribed manner with at least fifteen days’ clear time and thereafter pass a reasoned and speaking order within one month.
Adv. Pooja Talwar appeared for the petitioner.
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