Top Stories Benefit of Doubt should be Provided when GST Orders Not visible in Designated tab: Allahabad HC quashes Order following Ola Fleet Ruling [Read Order] When matching with the court’s earlier ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P., the High Court noted that improper uploading of orders deprived petitioners of due communication By Navasree A.M – On December 16, 2024 11:46 am – 2 mins read In a recent decision, the Allahabad High Court provided the benefit of doubt to the petitioner for not responding to the orders and notices uploaded in GST portals’  ‘Additional Notices Tab’.

The bench followed the decision of the same high court in the case  of Ola Fleet Technologies. Chief Justice Arun Bhansali and Justice Kshitij Shailendra,  quashed an order dated December 26, 2023, passed by the Assistant Commissioner, State Tax under Section 73 of the GST Act, 2017. Transform GST Compliance with Expert Drafting Skills – Click here to Register The petitioner, Raj Infra Structure challenged the order, contending that the demand was created without proper communication.

Despite filing a response to the initial notice, the petitioner claimed they were not informed about further proceedings or personal hearing dates. The issue was that the reminder notice and impugned order were uploaded on the ‘Additional Notices and Orders’ tab of the GST portal, rather than the ‘Due Notices and Orders’ tab. This deviation left the petitioner unaware of the proceedings, following in their inability to respond within the mandated time. Transform GST Compliance with Expert Drafting Skills – Click here to Register When matching with the court’s earlier ruling in Ola Fleet Technologies Pvt. Ltd. v. State of U.P., the High Court noted that improper uploading of orders deprived petitioners of due communication. In the Ola Fleet case, the court held that the petitioner deserved the benefit of the doubt when orders were not visible in the designated tab, stating  that the issue arised from systemic portal limitations rather than deliberate non-compliance.

Transform GST Compliance with Expert Drafting Skills – Click here to Register The bench admitted that the petitioner’s claims were consistent with its findings in Ola Fleet. Consequently, it quashed and set aside the impugned order and directed the assessing officer to issue a fresh notice with a clear 15-day response period. To Read the full text of the Order CLICK HERE