GST Order Not Reflected in 'View Notices' Tab: Allahabad HC Accepts Plea, Directs Fresh Notice with 15 Days’ Clear Time [Read Order]

The Allahabad High Court has quashed the GST ( Goods and Services Tax ) demand order issued due to the improper uploading of statutory notices on the GST Portal.

The Division Bench comprising Justice Shekhar B. Saraf and Justice Praveen Kumar, while allowing the petition, directed the assessing officer to issue a fresh notice in accordance with law, providing at least 15 clear days’ time to the petitioner to respond.

A demand order issued by the Assistant Commissioner on March 30, 2024, under Section 73 of the CGST/UPGST Act, was the source of the dispute.

According to the petitioner, the notices and order were posted under the "Additional Notices and Orders" tab on the GST portal rather than the usual "View Notices and Orders" tab. Because of this, the petitioner was not informed of the proceedings and was unable to contest the ruling or reply within the allotted time.

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The Court noted that similar technical communication differences have previously resulted in remand orders, mainly referencing the precedent established in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. In this case too, the notices did not show up under the appropriate tab on the GST system in that instance either, depriving the assessee of a reasonable opportunity to challenge the action.

The State's counsel did not contest that the disputed notices had not appeared under the appropriate tab. The Bench determined that the petitioner was entitled to the benefit of doubt, noting the procedural error and the precedent-setting ruling in Ola Fleet.

The Court noted that taxpayers must get accurate notice through legally mandated channels, and that any communication breakdown cannot jeopardize the assessee's rights.

Accordingly, the High Court allowed the writ petition and set aside the impugned demand order. It further directed the assessing officer to issue a fresh notice in accordance with law, providing at least 15 clear days’ time to the petitioner to respond. It also directed to provide an opportunity to be heard to the assessee.

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