Case Details: Mohammad Hamja vs. State of Uttar Pradesh (2025) 35 Centax 23 (All.)
Judiciary and Counsel Details
- Shekhar B. Saraf & Praveen Kumar Giri, JJ.
- Shri Pranjal Shukla, Counsel, for the Petitioner.
Facts of the Case
The notice issued under Section 73 of the UPGST Act, 2017 was uploaded on the GST portal under the “Additional Notices and Orders” tab instead of the “Due Notices and Orders” tab. Because of this incorrect placement on the portal, the assessee remained unaware of both the issuance of the show-cause notice and the passing of the assessment order. As a result, the assessee could not appear before the authority or challenge the order within limitation.
High Court Held
The High Court held that uploading the notice and order under the wrong tab did not constitute valid service or communication. Relying on Ola Fleet Technologies (P.) Ltd., the Court quashed the impugned orders and directed the Assessing Officer to issue a fresh notice with at least 15 days’ clear time, in accordance with law.
List of Cases Cited
- Ola Fleet Technologies (P) Ltd. v. State of UP — (2025) 26 Centax 47 (All.) — Followed [Paras 3, 4, 5, 6]
