GST notice uploaded only under “Additional Notices and Orders” without separate intimation violates natural justice.

The petitioner challenged an adjudication order dated 11 February 2025 and an appellate order dated 25 March 2026 under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

The appellate authority had dismissed the appeal as time-barred.

The petitioner said the show-cause notice dated 14 November 2024 was uploaded only under the GST portal’s “Additional Notice and Orders” tab, without separate intimation, and that he consequently did not respond.

The State opposed the petition, contending that the petitioner had been given ample opportunity to defend himself.

Whether the petitioner’s appeal was properly dismissed on limitation in the circumstances, where the show-cause notice was uploaded under the “Additional Notice and Orders” tab without separate intimation.

Whether the adjudication and appellate orders should be set aside and the matter reconsidered after the petitioner is given an opportunity to respond to the show-cause notice.

Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 governs appeals under those enactments.

The Court applied the principles of natural justice, concluding that, in the circumstances, uploading the show-cause notice only under the specified portal tab without separate intimation deprived the petitioner of an effective opportunity to respond.

No precedent was cited.

The Court found that the notice had been uploaded only under the “Additional Notice and Orders” tab and that no separate intimation had been given.

It held that this supported a prima facie case of a natural-justice violation and explained the petitioner’s failure to reply.

Since the appeal had been dismissed solely on limitation and the merits had not been considered, the Court found intervention warranted in the interests of justice.

It directed the petitioner to reply to the show-cause notice within two weeks; the authority must consider the reply and issue a fresh reasoned order after affording a hearing within four weeks of receiving the reply, and communicate its decision within a further week.

The writ petition was disposed of accordingly.