Uploading a show-cause notice only under “Additional Notices” violates natural justice absent separate intimation.

The petitioner challenged the adjudication order dated 22 August 2024 passed by Respondent No. 5 and the appellate order dated 11 December 2025 passed by Respondent No. 6 under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

The adjudicating authority had issued a show-cause notice in Form GST DRC-01 dated 24 May 2024 demanding tax, interest and penalty.

The notice was uploaded on the GST portal under the tab “Additional Notice and Orders”; the petitioner contended that no separate or effective intimation was received and, consequently, he could not respond to the notice.

His statutory appeal was dismissed solely on the ground of limitation and without examination of the merits.

The State respondents maintained that adequate opportunities had been granted and that the appeal had been correctly rejected as time-barred.

Whether uploading the show-cause notice only under the GST portal tab “Additional Notice and Orders”, without separate effective intimation, violated the principles of natural justice.

Whether the appellate order dismissing the petitioner’s appeal solely on limitation, without consideration of the merits, and the underlying adjudication order warranted interference under writ jurisdiction.

Whether the impugned orders should be quashed and the petitioner granted an opportunity to reply to the show-cause notice.

The Court applied Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, which governs statutory appeals against adjudication orders.

It also applied the principles of natural justice, particularly the requirement of effective notice and a meaningful opportunity of hearing before an adverse adjudication.

Where an appeal has been rejected on limitation without adjudication on merits, and the underlying proceedings prima facie suffer from denial of natural justice, the High Court may exercise writ jurisdiction to set aside the orders and remit the matter for fresh decision in accordance with law.

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

In the Court’s view, this prevented the petitioner from effectively responding to the notice and constituted a violation of natural justice.

Since the statutory appeal had been dismissed exclusively on limitation and not on merits, the Court considered that the petitioner had not received a proper opportunity to contest the tax, interest and penalty demands.

In these peculiar circumstances, interference was warranted in the interests of justice, notwithstanding the respondents’ contention that sufficient opportunities had been granted.

The petitioner was directed to file a reply to the show-cause notice dated 24 May 2024 within two weeks.

The concerned authority was directed to consider the reply, afford the petitioner an opportunity of hearing, and pass a fresh reasoned and speaking order within four weeks of receiving the reply, with communication of the decision within one week thereafter.

The writ petition was accordingly disposed of, without calling for an affidavit in opposition.