GST Demand Cannot Stand Where Portal Notice Was Uploaded in Incorrect Tab: Allahabad HC

Rama Enterprises Vs State of U.P. And Another (Allahabad High Court) The writ petition challenged an order dated 21.12.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Mainpuri, Etawah, under Section 73 of the Goods and Services Tax Act, 2017, whereby a demand was raised against the petitioner. The petitioner contended that the notices issued under Section 73 and the subsequent order were uploaded on the “Additional Notices and Orders” tab of the GST Portal rather than the “Due Notices and Orders” tab. As a result, the petitioner remained unaware of the issu...