The High Court of Allahabad has cancelled a GST demand order after discovering that important notices were posted in the wrong section of the Goods and Services Tax (GST) website. Because these notices were listed under ‘Additional Notices and Orders’ instead of the proper section labelled ‘Due Notices and Orders,’ the applicant was unable to respond in time.
The applicant-taxpayer, Hindustan Pipes Sales, had contested the order dated 16.04.2024 issued by the Assistant Commissioner, State Tax, under section 73 of the GST Act, 2017, creating a demand against it.
It was furnished by the applicant that the notices were uploaded on the ‘Additional Notices and Orders’ tab of the GST portal, not on the ‘Due Notices and Orders’ tab. Therefore, they were not aware of the notices and the order and could not emerge before the authority or contest the order within the said time.
In the identical case, Ola Fleet Technologies Pvt. Ltd. v. State of U.P., decided on 22.07.2024 that the court mentioned that such a lapse provides the benefit of the doubt to the applicant and sent the case back to the authority.
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The counsel of the department does not dispute that the noises and orders were uploaded under the ‘Additional Notices and Orders’ tab instead of the ‘Due Notices and Orders’ tab. It was accepted that the problem was already settled in the Ola Fleet Technologies Pvt. Ltd. case.
The court in the case of Ola Fleet Technologies Pvt. Ltd. observed that the order was not uploaded under the ‘View Notices and Orders’ tab on the GST portal, but under ‘Additional Notices and Orders’. Therefore, the applicant cannot answer within the time. The court accepted the same explanation, observed the problem of the GST portals’ design, and held that the applicant was qualified for the advantage of the doubt.
The court disposed of the petition and permitted the applicant to submit a reply as the tax amount was already deposited. It asked the authority to furnish a fresh notice within at least 15 days and pass a reasoned order after that.
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Relying on the above ruling, the division bench of Chief Justice Arun Bhansali and Justice Kshitij Shailendra authorized the present writ petition and quashed the order on 16.04.2024 passed by the Assistant Commissioner, State Tax. The authority was asked to issue a fresh notice within 15 days and move under the regulation.
| Case Title | M/s Hindustan Pipes Sales vs. State of U.P. |
| Citation | WRIT TAX No. – 651 of 2025 |
| For Petitioner | Nagendra Krishna |
| For Respondent | C.S.C. |
| Allahabad High Court | Read Order |
