GST Demand Order Quashed as Notices Were Uploaded Under Wrong Portal Tab

Bambino Agro Industries Ltd Vs State of U.P. and another (Allahabad High Court) The Allahabad High Court allowed a writ petition challenging a show cause notice dated 25.09.2023 and an ex parte demand order dated 08.12.2023 issued under Section 73 of the GST Act for the financial year 2017-18. The petitioner contended that the notices and orders were uploaded on the “Additional Notices and Orders” tab of the GST portal instead of the “Due Notices and Orders” tab, due to which the petitioner remained unaware of the proceedings and could not appear before the authority or challenge the o...