Uploading a GST show-cause notice only under the “Additional Notices and Orders” tab, without separate intimation, violates natural justice.

The petitioner challenged an adjudication order dated 10 July 2023 and an appellate order dated 11 December 2024.

The adjudication followed a show-cause notice dated 5 April 2023, which the petitioner said had been uploaded only under the GST portal’s “Additional Notice and Orders” tab, without separate intimation.

The petitioner claimed it became aware of the adjudication order after changing its accountant and that 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 State opposed the petition, contending that the petitioner had been given adequate opportunities.

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

Whether the Court should interfere where the petitioner’s statutory appeal was dismissed solely on limitation without consideration of the merits.

Section 107 of the WBGST Act and the CGST Act provides for an appeal against an adjudication order; the petitioner’s appeal was dismissed on limitation.

The Court applied the principle of natural justice that a party must receive a fair opportunity to respond to a show-cause notice before an adverse adjudication.

The judgment cites no precedent and does not set out a further statutory rule governing the mode of service.

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

Because the appellate authority had dismissed the appeal on limitation without deciding the merits, and the petitioner had made out a prima facie case, the Court considered interference warranted in the interests of justice.

It directed the first respondent to issue a fresh show-cause notice within two weeks; the petitioner must file a detailed reply within the following two weeks.

The respondent must then provide a hearing, reconsider the matter, and pass a reasoned order within 12 weeks, communicating it to the petitioner within a further week.

The writ petition was disposed of accordingly.