National Gas Service Vs State of U.P. and 2 others (Allahabad High Court)
Allahabad High Court, in National Gas Service vs. State of U.P. and Others, quashed a GST demand order dated December 30, 2023, issued by the Deputy Commissioner of State Tax, Prayagraj. The petitioner challenged the order on the grounds that the notices under Section 73 of the GST Act were uploaded under the “Additional Notices and Orders” tab on the GST portal instead of the “View Notices and Orders” tab, rendering the petitioner unaware of the notices and subsequent proceedings. The petitioner contended that this procedural lapse deprived them of the opportunity to respond or appeal within the prescribed time frame.
The court noted that a similar issue had been addressed in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (2024), where it was held that uploading notices under the wrong tab warranted a remand of the case for fresh adjudication. The standing counsel for the department acknowledged the procedural error, citing limitations in the GST portal’s design. Following the precedent, the court quashed the impugned order and directed the assessing officer to issue a fresh notice with at least 15 days’ clear notice period in compliance with the law. The petitioner was instructed to submit their response within the stipulated timeline, after which a reasoned order would be passed.
