GST assessments passed without effective notice and personal hearing violate natural justice.

The petitioner challenged assessment orders dated 29 October 2025 and 27 January 2026 for the assessment periods 2021–22 and 2022–23. He contended that the show-cause notices and hearing notices had only been uploaded to the GST portal, that he had not received physical copies, and that he had no effective opportunity to respond or attend a personal hearing.

He offered to deposit 25% of the disputed tax for each assessment period and sought reconsideration of the assessments. The respondent agreed that the orders could be set aside and the matters remanded on that condition.

1. Whether the assessment orders should be set aside where the petitioner claimed that portal-only service of the notices had not provided an effective opportunity to respond and be heard

2. Whether remand for reconsideration could be conditioned on the petitioner depositing 25% of the disputed tax for each assessment period

The Court applied the principles of natural justice, particularly the requirement to provide a meaningful opportunity to respond and be heard before an adverse order is made.

It also observed that, where the statute provides alternative modes of service, the authority should adopt an effective mode rather than repeatedly relying on portal uploads when no response is received.

The Court accepted the petitioner’s account that the notices had been uploaded to the GST portal and that physical copies had not been served. Given the absence of a response, the availability of alternative statutory modes of service, and the lack of a personal hearing, the Court concluded that the petitioner had not received an adequate opportunity to establish his case.

It therefore found a violation of natural justice and considered remand appropriate, subject to the petitioner’s offered deposit.

The petitioner must file objections and supporting documents within the following two weeks. The respondent must then consider them, give 14 days’ clear notice of a personal hearing, hear the petitioner, and pass fresh orders on the merits and in accordance with law.

The writ petitions were disposed of without costs; the connected miscellaneous petitions were closed.