Allahabad HC Directs Assessee to Treat Improperly Uploaded GST Order as Final Notice & Reply

Uma Shankar Mishra Thekedar Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court has addressed a procedural issue regarding the uploading of a GST order on the common portal. In the case of Uma Shankar Mishra Thekedar vs. State of U.P. and Another, the petitioner challenged an ex-parte order passed under Section 73(9) of the GST Act, claiming it was not properly communicated. The petitioner argued that the order was not visible under the “view notices and orders” tab on the GST portal, but instead appeared under a separate, less prominent tab for “addi...