Shyam Roshan Transport Vs State of U.P. and 2 others (Allahabad High Court)
The Allahabad High Court has set aside tax demand orders issued against Shyam Roshan Transport, ruling that the authorities failed to properly communicate the notices and orders on the Goods and Services Tax (GST) portal. The court found that the relevant documents were uploaded in the ‘Additional Notices and Orders’ tab instead of the designated ‘Due Notices and Orders’ section, a technical lapse that prevented the petitioner from accessing them and responding within the stipulated time.
The case, Shyam Roshan Transport Vs State of U.P. and 2 others, challenged orders dated April 27, 2024, and April 30, 2024, passed by the Deputy Commissioner, State Tax, Kanpur, under Section 73 of the GST Act, 2017, which raised a demand against the transport company.
Shyam Roshan Transport argued before the High Court that they remained unaware of the issuance of the notices under Section 73 and the subsequent demand orders because these were uploaded in an incorrect section of the GST portal. This lack of proper notification, the petitioner contended, deprived them of the opportunity to appear before the tax authority or contest the orders within the limitation period.
