Portal-only upload of a show-cause notice without separate intimation violates natural justice.

The petitioner challenged an adjudication order dated 18 April 2024 and an appellate order dated 7 July 2026.

He contended that the show-cause notice was uploaded only under the GST portal tab “Additional Notice and Orders,” without separate intimation, and that he consequently did not respond.

He stated that he learned of the adjudication order only in late February 2026 and that his subsequent appeal under Section 107 of the WBGST and CGST Acts was dismissed as time-barred.

The State maintained that the petitioner had been given adequate opportunities to defend the case

Whether the appellate authority’s dismissal of the petitioner’s appeal on limitation should stand where the show-cause notice had been uploaded under the “Additional Notice and Orders” tab without separate intimation

Whether, in the circumstances, the adjudication and appellate orders should be set aside and the appeal reconsidered on its merits

Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act provides for an appeal against an adjudication decision.

The Court applied the principle of natural justice that a person must receive adequate notice and a fair opportunity to respond before an adverse decision is made.

No precedent was cited

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

It considered that this prevented the petitioner from replying and constituted a breach of natural justice.

As the appeal had been rejected solely on limitation, without consideration of the merits, the Court held that interference was warranted in the interests of justice

It directed the appellate authority to reconsider the petitioner’s appeal on its merits, provide an opportunity of hearing, and issue a fresh reasoned decision in accordance with law within 12 weeks, with communication to the petitioner within the following week.

The writ petition was disposed of accordingly