Notices uploaded under incorrect GST Portal Tab: Allahabad HC quashes demand and allows Fresh Notice

The Allahabad High Court quashed a GST demand and allowed a fresh notice because the original notices were uploaded under an incorrect tab on the GST portal. The court held that the improper uploading of notices amounted to a procedural irregularity that prejudiced the assessee's ability to access and respond to them effectively. This ruling underscores the importance of the tax authorities ensuring the proper service of notices through the designated channels.