S.S.Traders Thru. Proprietor Mohd.Naushad Ali vs. Additional Commissioner, Grade Ii (Appeal) State Tax, Judicial Division Iv, Lucknow And Another
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The petitioner challenged orders passed under Section 74 and an appeal order dismissing the appeal as time-barred. The petitioner claimed notices and orders were uploaded on the 'Additional Notices and Orders' tab, making them unaware and unable to respond within the limitation period.
Held
The Court held that the impugned orders could not be sustained as the notices and orders were not uploaded in the prescribed manner. The issue was covered by a previous Division Bench judgment regarding proper communication of orders.
Key Issues
Whether notices and orders uploaded on the 'Additional Notices and Orders' tab, instead of the 'Due Notices and Orders' tab, constitute proper communication and grant of opportunity of hearing.
Sections Cited
Section 74, Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1169 of 2025 Court No. - 6 HON'BLE JASPREET SINGH, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the order dated 26.07.2024 passed under Section 74 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the CGST Act)/ Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the "UPGST Act) as well as the order dated 20.08.2025 whereby the appeal was dismissed as being beyond limitation.
Submission has been made that notices issued under Section 74 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-4 and consequently, the petitioner being unaware of issuance of the notices as well as passing of the order, could neither appear before the authority nor question the validity of the impugned order within the period of limitation. 4.Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of the GST Act. It has also pointed out that in absence of any opportunity the order impugned cannot be sustained and this issue was dealt by the Division Bench of this Court passed in Writ Tax No.855 of 2024 [Ola Fleet Ors; 2024:AHC:116559-DB]. Versus Counsel for Petitioner(s) : Shujat Kidwai Counsel for Respondent(s) : C.S.C. S.S.Traders Thru. Proprietor Mohd.Naushad Ali .....Petitioner(s) Additional Commissioner, Grade Ii (Appeal) State Tax, Judicial Division Iv, Lucknow And Another .....Respondent(s)
Learned counsel appearing for the Department based on the material available on record does not dispute the contentions raised pertaining to uploading of the notices and orders on the 'Additional Notices and Orders' Tab instead of 'Due Notices and Orders' Tab and the fact that the issue as raised is covered by judgment in the case of Ola Fleet Technologies Private Ltd. (supra).
Before adverting to the aforesaid submissions it will be appropriate to notice the observations made by the Division Bench of this Court in Ola Fleet Technologies Private Ltd. (supra) wherein in paras-4 to 7 it was held that under:
“4. Ultimately, vide last order dated 05.04.2024 the dispute between the parties boiled down to the issue due communication of the impugned order dated 12.07.2023. The petitioner claims that the same was not uploaded in the manner required inasmuch as the impugned order does not show up on the asseseess portal under the tab "view notices and orders". Rather, it reflects under the other tab for "additional notice and orders".
Thus, according to the learned counsel for the petitioner the petitioner could not seek appropriate remedy against that order, within limitation. Reliance is placed on an earlier order of the Court in Writ Tax No.551 of 2023 (M/s Mohini Traders Vs. State of U.P. and Another) decided on 03.05.2023 [Neutral Citation No.2023:AHC:115008-DB].
On the other hand upon written instructions received learned Standing Counsel would contend that the assessing officer is not to blame for any error being cited by the assessee. Referring to the web portal available to the assessing officer, it had been indicated that there is no option/ choice available to the assessing officer to upload the order in the manner that it may reflect under any one of the particular tabs visible to the assessee. On query made, Shri Ankur Agarwal fairly states that if it all issue may have to be addressed by the GST Network a separate entity constituted to design maintain and run the web portal.
At present, it does appear that the petitioner is entitled to a benefit of doubt. No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab "view notices and orders". On merits, as noted in the earlier orders an other dispute exists whether all replies and annexures to the replies as filed by the assessee were displayed to the assessing officer and whether those have been considered. We find, no useful purpose may be served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy. The entire disputed amount is lying in deposit with the State Government. Therefore, there is no outstanding demand. Accordingly, the writ petition is disposed of, with a direction, the assessee may treat the impugned order as the final notice and submit his written reply within a period of two weeks. Thereupon the assessing officer may issue a fresh notice to the petitioner in the manner prescribed with at least fifteen days clear notice. The petitioner undertakes to appear on the date fixed. Appropriate reasoned and speaking order may be passed within a further period of one month from the date of service of notice on the petitioner. "
Since the aforesaid dictum is applicable in the present facts and circumstances, accordingly, the impugned orders cannot be sustained and the orders dated 26.07.2024 and 20.08.2025 are accordingly quashed.
With the aforesaid, the present petition is allowed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. October 17, 2025 Asheesh (Jaspreet Singh,J.) ASHEESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench ASHEESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.