{"id":6943,"date":"2025-11-24T17:57:29","date_gmt":"2025-11-24T12:27:29","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6943"},"modified":"2025-11-24T17:57:29","modified_gmt":"2025-11-24T12:27:29","slug":"hc-quashes-gst-order-uploaded-under-wrong-portal-tab","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-quashes-gst-order-uploaded-under-wrong-portal-tab","title":{"rendered":"HC Quashes GST Order Uploaded Under Wrong Portal Tab"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000409110\/order-quashed-as-it-was-uploaded-on-additional-notices-and-orders-tab-instead-of-due-notices-and-orders-tab-hc\">Mohammad Hamja vs. State of Uttar Pradesh (2025) 35 Centax 23 (All.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Shekhar B. Saraf<\/strong> &amp; <strong>Praveen Kumar Giri<\/strong>, JJ.<\/li>\n<li><strong>Shri Pranjal Shukla<\/strong>, Counsel, for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The notice issued under Section 73 of the UPGST Act, 2017 was uploaded on the GST portal under the \u201cAdditional Notices and Orders\u201d tab instead of the \u201cDue Notices and Orders\u201d 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.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>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\u2019 clear time, in accordance with law.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2026%20Centax%2047%20(All.)&amp;itemType=AP\">Ola Fleet Technologies (P) Ltd. v. State of UP<\/a> \u2014 (2025) 26 Centax 47 (All.) \u2014 Followed [Paras 3, 4, 5, 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Mohammad Hamja vs. State of Uttar Pradesh (2025) 35 Centax&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6955,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Quashes GST Order Uploaded Under Wrong Portal Tab<\/title>\n<meta name=\"description\" content=\"HC holds that uploading a GST notice under the wrong portal tab is not valid service; quashes order and directs fresh notice with 15 days\u2019 clear time.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/hc-quashes-gst-order-uploaded-under-wrong-portal-tab\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HC Quashes GST Order Uploaded Under Wrong Portal Tab\" \/>\n<meta property=\"og:description\" content=\"HC holds that uploading a GST notice under the wrong portal tab is not valid service; 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