Neutral Citation No. - 2025:AHC-LKO:44345-DB Court No. - 2 Case :- WRIT TAX No. - 683 of 2025 Petitioner :- M/S G.N.Traders, Thru. Proprietor Mr.Sri Kant Gupta Respondent :- Commissioner, Sgst, State Tax, Govt Of Up, Lucknow And 2 Others Counsel for Petitioner :- Ashish Kumar Singh,Rohit Upadhyay Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. 1. Heard Shri Rohit Upadhyay, learned Counsel for the petitioner, Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State and Shri Pramod Kumar Vishwakarama, Deputy Commissioner, GST, Sector-3, Lucknow is present in person. 2. After arguing the matter at some length and after asking the parties to kindly open the portal and demonstrate as to how a dealer will access the portal and thereafter the relevant tab wherein the notices which may have been issued to him may be visible, what ultimately comes out is that what was being stated yesterday that as soon as the portal is opened a note will be reflected at the bottom of the page mentioning as to what is to be expected under different tabs, whereas, in fact this did not happen before us when the portal was accessed by the petitioner in the presence of the Counsel for the State and Shri Pramod Kumar Vishwakarama, Deputy Commissioner, GST, Sector-3, Lucknow and there was no such note. There was a tab with the heading 'Notices and Orders' on which the show cause notice in question was not uploaded. It is only when another tab under heading 'Services' is pressed or opened then several options are available and one of them is 'Additional Notices and Services'. We are of the opinion that a dealer cannot possibly be expected to open each and every tab and then various options therein to find out as to whether any notice or order has been issued against him. The word 'Additional Notice' refers to something in addition to what has already been done, therefore, obviously if the main notice is uploaded on the 'Additional Notice' tab nobody will go there and find it. It should have been uploaded on the tab under the heading 'Notices and Orders' which has not been done, therefore, apparently the entire exercise impugned herein is not sustainable on facts and in law, we, therefore, quash the impugned assessment order and all consequential actions taken in pursuance thereof. 3. Now that the petitioner already has knowledge about the said notice and it is not the case of the petitioner that the assessment proceedings are time barred, therefore, he should respond to the same within next 15 days' and thereafter, a fresh order shall be passed in accordance with law after due opportunity of hearing as is envisaged under the Uttar Pradesh Goods and Services Act, 2017. 4. The Commissioner, GST, Lucknow would be better advised to take steps so that a dealer/user friendly portal is made operational where the dealer can without much fuss and effort know as to whether there are any notices or orders against him as everyday such pleas are being raised before this Court in several writ petitions. Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State shall personally counsel the concerned authorities in this regard keeping in mind the proceedings which have taken place. 5. The writ petition is allowed in the aforesaid terms. (Manish Kumar, J.) (Rajan Roy, J.) Order Date :- 31.7.2025 -Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench