360 Realtors Llp Vs Department of Revenue And 2 Others (Allahabad High Court)
The petitioner challenged the order dated 23 July 2024 passed by the respondent authority under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, for the financial year 2019–2020, which created a tax demand of ₹1,14,34,191. The petitioner, a regular taxpayer operating through the GST portal, contended that he was never served with the show cause notice dated 22 May 2024 and, therefore, had no knowledge of the proceedings. It was argued that neither the notice nor the final order was communicated through any physical mode. Instead, both were uploaded only on the common portal under the tab titled “Additional Notices and Orders,” which was not visible directly from the home page or dashboard. Due to this, the petitioner was unable to access or respond to the notice and remained unaware of the adjudication order until recovery proceedings were initiated, resulting in the attachment of his bank account. Only then did he become aware of the order through the bank authorities.
Upon discovering the order, the petitioner promptly filed an appeal; however, since both the prescribed limitation period and the permissible period for condonation of delay had expired, the appeal was dismissed as time-barred. Consequently, the petitioner approached the High Court seeking relief against the impugned adjudication order.
