https://www.taxtmi.com/caselaws?id=763419 The Allahabad HC allowed a writ petition challenging demand notices issued under Section 73 of the GST Act, 2017. The petitioner was unaware of notices uploaded on the GST Portal's Additional Notices and Orders Tab, preventing appearance before authorities or challenging orders within limitation period. The court found violation of natural justice principles. Following precedent in Ola Fleet Technologies case, the HC quashed impugned orders dated 24.11.2023 and 30.09.2023 passed by Deputy Commissioner, State Tax. The court directed the assessee to treat the order as final notice and submit written reply within two weeks. The assessing officer was ordered to issue fresh notice with fifteen days clear notice, with petitioner undertaking to appear. A reasoned order must be passed within one month of notice service. en-us Mon, 16 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763419 The Allahabad HC allowed a writ petition challenging demand notices issued under Section 73 of the GST Act, 2017. The petitioner was unaware of notices uploaded on the GST Portal's Additional Notices and Orders Tab, preventing appearance before authorities or challenging orders within limitation period. The court found violation of natural justice principles. Following precedent in Ola Fleet Technologies case, the HC quashed impugned orders dated 24.11.2023 and 30.09.2023 passed by Deputy Commissioner, State Tax. The court directed the assessee to treat the order as final notice and submit written reply within two weeks. The assessing officer was ordered to issue fresh notice with fifteen days clear notice, with petitioner undertaking to appear. A reasoned order must be passed within one month of notice service. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763419