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

The petitioner challenged a rectification order and an appellate order under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017.

The appellate authority had dismissed the petitioner’s appeal as time-barred without considering its merits.

The petitioner submitted that the show-cause notice was uploaded under the GST portal tab “Additional Notice and Orders” and that he received the rectification order by hand only after visiting the GST office.

The State maintained that the notice and order had been uploaded on the common portal and that the appeal was correctly dismissed as time-barred.

1. Whether dismissal of the petitioner’s appeal solely on limitation warranted interference where the petitioner alleged that the notice and rectification order had been uploaded only under “Additional Notice and Orders,” without separate intimation.

2. Whether the appellate authority should be directed to admit and decide the appeal on its merits.

Section 107 of the WBGST Act and the CGST Act provides for an appeal to the appellate authority.

The Court applied the principle of natural justice that a party must have a fair opportunity to respond to proceedings affecting them; on the facts, uploading the show-cause notice and rectification order only under the “Additional Notice and Orders” tab, without separate intimation, was found to have prevented the petitioner from replying.

No judicial precedent was cited.

The Court found that the petitioner had made out a prima facie case and accepted that the manner in which the notice and order were uploaded, without separate intimation, had prevented a response and violated natural justice.

Because the appeal had been dismissed only on limitation and its merits had not been considered, the Court held that interference was warranted in the interests of justice.

It directed the appellate authority to admit the petitioner’s appeal, hear the petitioner, and decide the appeal on its merits by a reasoned order within 12 weeks, with communication to the petitioner within one further week.

The writ petition was disposed of accordingly.