Virendra Kumar Surendra Prakash Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court has set aside an order issued against Virendra Kumar Surendra Prakash under Section 73 of the Goods and Services Tax (GST) Act for the period of April 2018 to March 2019. The central issue in the case was the proper communication of the tax order.
The petitioner, Virendra Kumar Surendra Prakash, argued that the order dated April 12, 2024, was not properly uploaded to the GST portal. He claimed that while the order was visible under the “additional notice and orders” tab, it did not appear under the designated “view notices and orders” tab. This technical glitch prevented the taxpayer from viewing the order and seeking a timely remedy within the stipulated limitation period. The petitioner cited a previous ruling by the same court in the case of M/s Mohini Traders vs. State of U.P. and Another which addressed a similar issue of proper communication.
In response, the Standing Counsel for the State of U.P. defended the Assessing Officer (AO), stating that the officer’s portal interface did not have an option to choose which tab an order would appear under for the assessee. The Standing Counsel suggested that any error would be the responsibility of the GST Network (GSTN), the entity responsible for designing and maintaining the web portal.
