Uploading Notices Under The “Additional Notices And Orders” Tab
Instead Of The Prescribed “View Notices And Orders” Tab Violates Natural
Justice: Allahabad High Court
Introduction:
In a significant ruling
reinforcing the importance of proper digital communication of notices on the
GST portal, the Allahabad High Court has quashed the demand order
issued against M/s Arya Radio for FY 2017–18. The Court held that notices
uploaded only under the "Additional Notices and Orders" tab instead
of the "View Notices and Orders" tab deprive taxpayers of proper
opportunity and violate principles of natural justice.
Case
Summary
- Case Title:
M/s Arya Radio v. State of U.P. and Another
- Writ Tax No.:
1289 of 2025
- Court:
High Court of Judicature at Allahabad, Court No. 3
- Order Date:
3 July 2025
Factual
Background
- The Deputy Commissioner, Sector-10,
Varanasi passed a demand order dated 28 July 2023 against M/s Arya
Radio under Section 73 of the CGST Act.
- The petitioner argued that notices
and orders were uploaded under the ‘Additional Notices and Orders’ tab
on the GST portal.
- Since they did not appear under
the main ‘View Notices and Orders’ tab, the petitioner remained unaware
of the proceedings and was unable to respond in time or challenge the
order within the limitation period.
- The petitioner relied heavily on the precedent
set in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. [Writ
Tax No. 855 of 2024], where a similar issue led to the remand of the case.
Legal Issue
Whether uploading notices
under the “Additional Notices and Orders” tab instead of the prescribed “View
Notices and Orders” tab violates natural justice and justifies quashing the
final GST demand order?
Petitioner’s
Argument
- No effective service of notice
was achieved as it was not available on the standard 'View Notices and
Orders' section.
- The petitioner remained unaware
of the issuance of SCN or final order until much later.
- Relied on Ola Fleet Technologies
and Mohini Traders, where the Court held that technical lapses
in GSTN’s UI/UX cannot prejudice taxpayer rights.
Respondent’s
Stand
- The factual submissions were not
disputed by the Department.
- The Standing Counsel accepted that the
notice was not available under the primary ‘View Notices and Orders’ tab,
but placed in the ‘Additional’ tab.
- It was acknowledged that the same
issue was already addressed in Ola Fleet Technologies, and thus a
remand was not opposed.
Court’s
Observations
The Bench relied on its
own precedent in Ola Fleet Technologies Pvt. Ltd. (decided on 22 July
2024), where it was held:
“If notices/orders are
not accessible under the designated GSTN tabs, the taxpayer is entitled to the benefit
of doubt, especially where they have not been made aware in a statutorily
prescribed manner.”
Further, the Court in Ola
Fleet had stated:
“The entire disputed
amount is lying in deposit with the State Government. There is no outstanding
demand. Accordingly, the writ petition is disposed of, with a direction to
issue a fresh notice and pass a reasoned order.”
Court’s
Verdict
The Allahabad High Court
held:
“In view of the
submissions made and the judgment in the case of Ola Fleet Technologies Pvt.
Ltd., the writ petition filed by the petitioner is allowed.”
Final Directions:
- The demand order dated 28 July
2023 is quashed and set aside.
- The Assessing Officer shall issue
a fresh notice with at least 15 days clear time, ensuring it is
uploaded under the correct tab as per law.
- Further proceedings may continue
thereafter in accordance with the law.
Conclusion:
The judgment in M/s
Arya Radio is a strong reminder that technical procedural compliance in
GST adjudication is not optional. Taxpayers are entitled to clear,
accessible, and standard communication, and any deviation will
invalidate proceedings. The ruling protects due process and sets a
critical precedent for cases involving GSTN portal-based notices.
Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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