The Allahabad High Court has expressed serious concern over the Goods and Services Tax Network’s portal functionality that allows adjudication orders to be uploaded on the GST portal several days after they are purportedly passed.
The bench of Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi observed that permitting GST orders to be uploaded without any restriction linking the upload date to the date on which the order was actually passed could give rise to malpractice, if not outright corrupt practices. It warned that orders could potentially be uploaded after the expiry of the statutory limitation period while bearing an earlier date, thereby depriving taxpayers of their right to file an appeal.
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During the proceedings, GSTN placed written instructions before the Court in response to the directions contained in its earlier order dated August 12, 2026.
According to GSTN, the Assessment and Adjudication Module of the GST common portal does not impose any system-level restriction requiring an order to be uploaded on the same day on which it is passed.
GSTN informed the Court that the existing functionality allows an order passed on a particular date to be uploaded through the summary in Form GST DRC-07 either on the same date or on any subsequent date.
On that basis, GSTN maintained that the grievance raised by the taxpayer regarding the delay between the date of the order and its upload fell beyond GSTN’s scope.
The High Court was not satisfied with the implications of the existing portal functionality.
It observed that an unrestricted facility for uploading orders on any subsequent date could result in orders being placed on the portal long after the applicable limitation period had expired, while continuing to bear a date connected with an earlier hearing.
“If that is allowed, it will give rise to malpractices if not outrightly corrupt practices,” the Court observed.
The bench cautioned that such a practice could completely take away a taxpayer’s right to appeal. Since limitation for filing an appeal is ordinarily calculated with reference to the communication or service of an adjudication order, the actual upload date assumes substantial importance.
The Court’s concern was that unless the portal transparently records when an order was uploaded, uncertainty may arise regarding the actual date on which the taxpayer received access to it and the point from which the appellate limitation period must be calculated.
The bench considered it necessary and proper that GSTN act in accordance with the directions issued by the Supreme Court in Pila Pahan alias Peela Pahan and Others v. State of Jharkhand and Another, reported as 2026 INSC 604.
The High Court referred to the Supreme Court’s directions concerning the disclosure of the date on which judicial orders are uploaded. It noted that the upload date must be made visible so that there is a transparent and verifiable record distinguishing the date of an order from the date on which it was placed online.
The Court indicated that similar transparency should be introduced for orders uploaded on the GST portal.
To demonstrate the feasibility and importance of disclosing upload dates, the bench referred to the system followed on the Allahabad High Court’s own website.
The Court noted that its website separately displays the date of an order and the date on which that order was uploaded.
The case record reproduced in the order showed that an interlocutory order dated August 17, 2026 was uploaded on the same date. Another order dated August 12, 2026 was uploaded on August 13, 2026. Thus, the website maintained a transparent distinction between the date appearing on the judicial order and its actual upload date.
The bench stated that appropriate provisions had already been made on the High Court’s website to disclose the upload dates of orders passed by the Court and other High Courts.
Counsel appearing for GSTN sought additional time to obtain instructions on the issue following the Court’s observations.
Accepting the request, the bench granted GSTN two weeks to seek further instructions regarding the measures that may be adopted to ensure transparency in the uploading of GST adjudication orders.
The matter has not yet been finally decided. The Court directed that the writ petition be listed afresh on September 28, 2026.
To demonstrate the feasibility and importance of disclosing upload dates, the bench referred to the system followed on the Allahabad High Court’s own website.
The Court noted that its website separately displays the date of an order and the date on which that order was uploaded.
The case record reproduced in the order showed that an interlocutory order dated August 17, 2026 was uploaded on the same date. Another order dated August 12, 2026 was uploaded on August 13, 2026. Thus, the website maintained a transparent distinction between the date appearing on the judicial order and its actual upload date.
The bench stated that appropriate provisions had already been made on the High Court’s website to disclose the upload dates of orders passed by the Court and other High Courts.
GSTN sought additional time to obtain instructions on the issue following the Court’s observations.
Accepting the request, the bench granted GSTN two weeks to seek further instructions regarding the measures that may be adopted to ensure transparency in the uploading of GST adjudication orders.
The matter has not yet been finally decided. The Court directed that the writ petition be listed afresh on September 28, 2026.
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