A GST show-cause notice uploaded without separate intimation violates natural justice.

The petitioner challenged an adjudication order dated 1 February 2022 and an appellate order dated 5 February 2025, by which its appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 was dismissed as time-barred.

The petitioner said the show-cause notice dated 25 October 2021 had been uploaded only under the GST portal’s “Additional Notice and Orders” tab, without separate intimation, and that it learned of the adjudication order after a change in accountant.

During the writ proceedings, the petitioner also received a recovery notice dated 16 September 2026.

The State opposed the petition, contending that the petitioner had been given adequate opportunities to defend itself.

1. Whether uploading the show-cause notice only under the portal’s “Additional Notice and Orders” tab, without separate intimation, deprived the petitioner of a fair opportunity to respond and violated natural justice.

2. Whether, in the circumstances, the Court should interfere with the appellate order dismissing the petitioner’s appeal on limitation without consideration of the merits.

The Court considered Section 107 of the WBGST Act and CGST Act, under which the petitioner had appealed against the adjudication order.

It applied the principle of natural justice that a person affected by adjudicatory proceedings must receive a fair opportunity to respond to the notice and defend their case.

The Court found that the petitioner had made a prima facie case and that the show-cause notice had been uploaded only under the “Additional Notice and Orders” tab, with no separate intimation.

It held that this prevented the petitioner from replying and constituted a violation of natural justice.

Because the appellate authority had dismissed the appeal solely on limitation and had not considered its merits, the Court found that interference was warranted in the interests of justice.

It directed respondent no. 1 to issue a fresh show-cause notice within two weeks; the petitioner must reply within two weeks thereafter. Respondent no. 1 must then provide a hearing, pass a fresh reasoned order in accordance with law within 12 weeks, and communicate that decision within a further week.

The writ petition was disposed of accordingly.