High Court Directs GSTN to Improve Portal for Better User Experience and Business Support

The Allahabad High Court in a recent case has directed GSTN (Goods and Services Tax Appellate Authority) to improve the functioning of its portal and make it easier for users to comply with. The court has ruled to quash all the earlier decisions associated with the case, on the condition that the petitioner needs to make a partial payment and follow a series of steps for proper resolution of the case.

Recently, a case was registered in the Allahabad High Court by a company named M/S Bambino Agro Industries Ltd (Petitioner). In this case, the High Court has instructed GSTN to make some improvements in its Common Portal, like making the portal accessible for users in Hindi, the local language of the state, and making it easier for taxpayers to navigate, especially to see pending notices and orders.

During the hearing, the court flagged the issue that GSTN is very unwilling to accept any positive criticism submitted by users towards the functions of the portal and is showing zero interest in improving the portal on the issues highlighted by users.

The court further highlighted that GSTN should understand its responsibility towards the growing needs of the Indian economy and support traders and businesspeople by making the portal more user-friendly. The goal is to help businesses grow, which will, in return, contribute to the economic growth of the country.

As a result of all the findings, the court in the end concluded to allow the petitions, meaning all the previous decisions are set aside, provided the petitioners are required to deposit 10% of the disputed tax demand within the next four weeks from the date of hearing, i.e., December 19, 2025.

After the payment of the deposit, the petitioner has been asked to furnish evidence of the payment along with a copy of the order to the Adjudicating Authority within a period of one month. The authorities must then provide copies of all the show cause notices along with additional/supplementary notices, etc., within two weeks from the date of payment made by the petitioner. Thereafter, the petitioner must file individual replies to the notices (if any) within the period of four weeks.

The Adjudicating Authority, thereafter, must set appropriate dates for hearings to provide petitioners with at least two weeks’ advance notice. The petitioners must cooperate with the adjudicating authorities in the process and avoid unnecessary delays. Any amount already paid under the earlier order can be adjusted against the new amount that needs to be deposited.

The Court expects that the case will be concluded within six months after the petitioner complies with the order. There will be no order for costs (no financial penalty for the petitioners).