The Allahabad High Court has decided that taxpayers should be allowed to submit extra information or responses to GST notices online through the web portal. This means they shouldn’t have to rely on paper submissions when the entire process is happening online.
In this case, the tax authorities had rejected the refund application of the applicant, M/s Tejashva Tractors and Motors, vide an order dated March 9, 2026.
The petitioner emphasised that, although he had responded to the show cause notice (SCN) issued on February 28, 2026, he was unable to submit any additional replies because the GSTN portal permits only one response to a notice.
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Before the issuance of the final adverse order, the applicant’s case was not accurately considered. A writ petition was submitted in the Allahabad High Court by the dissatisfied applicant.
At the time of the personal hearing, the GSTN notified the court that the existing system authorises only a single online response. However, via offline mode, any additional submissions can be made.
It was observed by the Court that notices, replies, and orders under the GST regime are mainly exchanged via the online portal. Hence, requiring taxpayers to adopt a hybrid system (both online and offline) communication cannot be considered an ideal solution.
The Court outlined that if the GST portal is the chosen mode of communication, then it must furnish a procedure to file supplementary responses.
Therefore, the Court suggested that the GST department roll out a latest feature permitting taxpayers to request permission online to submit the other responses. When it gets approved by the relevant authority, then the portal can allow the taxpayer to upload the additional submissions.
The Court observed that the applicant had raised a grievance ticket asking permission to submit an additional response, showing that the applicant desired to file the additional documents.
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The court, acknowledging such findings, concluded to cancel the rejection order and sent the case back to the tax authorities for fresh consideration.
Now, the applicant has been given 15 days to provide an additional reply offline, after which the authority should determine the case afresh within 1 month.
| Case Title | M/S Tejashva Tractors And Motors vs. Union Of India And Another |
| Case No. | WRIT TAX No. – 2127 of 2026 |
| Counsel For Petitioner | Mohd Sulaiman, Ravindra Kumar Rastogi, and Vishakha Dubey |
| Counsel For Respondent | Gopal Verma, Ramesh Chandra Shukla |
| Allahabad High Court | Read Order |
