Ashish Traders Vs State of U.P. and Another (Allahabad High Court)
In Ashish Traders vs. State of U.P. & Another, the Allahabad High Court addressed a writ petition challenging a GST demand order dated August 23, 2024. The petitioner argued that the notices under Section 73 of the GST Act 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 claimed to be unaware of the notices and unable to challenge the order within the prescribed period.
Relying on its earlier decision in Ola Fleet Technologies Pvt. Ltd. vs. State of U.P., the Court noted that a similar portal issue had previously warranted a remand. The Court held that the petitioner was entitled to the benefit of the doubt regarding non-receipt of notices through the proper channel. It further observed that the GST Network’s system design might have contributed to the issue and directed authorities to address such errors.
The Court quashed the impugned order and directed the Assessing Officer to issue fresh notices with a minimum of 15 days’ clear notice for compliance. The proceedings are to be conducted in accordance with the law, ensuring due communication through the prescribed portal section.
