GST show-cause notices uploaded only under “Additional Notices and Orders” violate natural justice absent separate intimation.

The petitioner challenged an ex parte adjudication order dated 13 September 2022, passed under Section 73 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

He alleged that the show-cause notice was uploaded only under the GST portal’s “Additional Notice and Orders” tab, without separate intimation, and that he therefore had no actual notice or opportunity to respond.

He also asserted that the notice recorded the personal-hearing column as “N.A.”

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

The judgment records the notice date as 4 August 2022 in the petitioner’s submissions and 5 August 2022 in the operative direction.

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

Whether the impugned adjudication order should be set aside for want of an opportunity of personal hearing and compliance with the prescribed procedure.

Section 73 of the WBGST Act and the CGST Act provides the statutory basis for the challenged tax adjudication.

Section 75(4) was invoked by the petitioner in support of his contention that a personal hearing was required.

The Court applied the principle of natural justice that a taxpayer must receive a meaningful opportunity to respond before an adverse adjudication; it cited no precedent as the basis of its decision.

The petitioner relied on Goutam Bhowmick v. State of West Bengal & Ors., [2024] 158 taxmann.com 399 (Calcutta), concerning the opportunity of personal hearing.

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.

On that basis, it concluded that the petitioner had been unable to reply and that the process violated natural justice.

Finding a prima facie case, the Court set aside the adjudication order and consequential notices rather than decide the tax dispute on its merits.

It directed the petitioner to reply to the show-cause notice identified in the operative direction as dated 5 August 2022 within two weeks.

The authority must consider the reply, afford a hearing, and pass a reasoned order within four weeks of receiving the reply, then communicate its decision within the following week.

The writ petition was disposed of.