Allahabad HC Quashes GST Order Due to Improper Notice Upload

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 proceed

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