Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid

By | October 1, 2026
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Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid
Issue
Whether an ex parte adjudication order passed under Section 73 without affording a personal hearing after receipt of reply and uploaded solely under the ‘Additional Notices and Orders’ tab on the GST portal violates principles of natural justice and is liable to be set aside.
Facts
  • A Show Cause Notice (SCN) in Form GST DRC-01 proposing tax, interest, and penalty was issued to the petitioner under Section 73.
  • The SCN and subsequent adjudication order were uploaded on the GST portal under the ‘Additional Notices and Orders’ tab without separate personal intimation.
  • The SCN originally fixed a hearing date prior to the last date prescribed for filing a reply to the notice.
  • The petitioner duly filed a reply to the SCN; however, no personal hearing was granted post-reply, and an ex parte order dated 09.12.2025 was passed and uploaded under the same tab.
  • The petitioner gained knowledge of the order only through a telephone call from the GST Department.
  • The petitioner’s statutory appeal was subsequently dismissed as time-barred, prompting the filing of a writ petition challenging the order on grounds of natural justice breach.
Decision
  • Held, yes. The High Court observed that the impugned order was uploaded under the ‘Additional Notices and Orders’ tab without separate intimation to the taxpayer.
  • Held, yes. Despite the petitioner submitting a formal reply, the adjudicating authority failed to afford a personal hearing as mandated by Section 75(4).
  • Held, yes. The ex parte adjudication order dated 09.12.2025 was quashed, and the matter was remanded to be reconsidered on merits after providing a proper hearing within a stipulated timeline.
Key Takeaways
  • Mandate of Personal Hearing: Section 75(4) makes it mandatory to grant an opportunity of personal hearing where a written request is received or where an adverse order is contemplated against the taxpayer.
  • Violation of Natural Justice Nullifies Adjudication: Passing an ex parte order after receiving a reply without offering a personal hearing constitutes a fatal procedural flaw violating principles of natural justice.
  • Proper Service and Intimation: Uploading notices or orders solely under obscure portal tabs without proper notice or opportunity to be heard warrants judicial intervention and setting aside of the assessment order.
HIGH COURT OF CALCUTTA
Arup Datta
v.
State of West Bengal
Sumita Das De, J.
WPA No. 17892 of 2026
SEPTEMBER  24, 2026
Himangshu Kumar Ray, Saptak Sanyal, Sushant Bagaria, Subhasis Podder and Ms. Shiwani Shaw for the Petitioner. Prithu Dudhoria, Ms. Manasi Mukherjee, Ms. Sruti Dutta and Brijesh Mukherjee for the Respondent.
ORDER
1. Affidavit of service filed in Court today be kept with the record.
2. The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 09.12.2025 passed by the respondent No. 3 under Section 73 of the West Bengal Goods and Services Tax Act (hereinafter referred to as the said “WBGST Acf) and the Central Goods and Services Tax Act, 2017(hereinafter referred to as the said ‘CGST Acf), whereby the appeal of the petitioner has been dismissed on ground of limitation.
3. Learned counsel for the petitioner submits as follows;
i. That a show cause notice in Form DRC 01 dated 04.06.2025 has been issued to the petitioner demanding tax, interest and penalty.
ii. That the notice and adjudication order have been uploaded on the GST portal under the tab ‘Additional Notice and Orders’. In the show cause notice, the date of personal hearing was fixed prior to the date of reply, which constitutes violation of principles of natural justice.
iii. The petitioner submitted a reply on 04.01.2025. After reply was submitted, the respondent no. 3 did not provide an opportunity of personal hearing which runs contrary to the statutory provisions of Section 75(4) of the GST Act.
iv. The ex-parte adjudication order was uploaded under the ‘Additional notices and order’ tab.
v. That the petitioner came to know about the said adjudication order dated 09.12.2025 only after receiving a phone call from the GST Department on 10.072026.
vi. That the entire proceedings and the impugned orders are contrary to law and have been passed in violation of principles of natural justice and without due compliance with the procedure prescribed under the said Act.
vii. That the petitioner submits that the order of adjudication suffers from non-application of mind. In the show cause notice, the name of Safikul Islam, is mentioned as the Registered Person (RP) whereas the other person’s name is mentioned elsewhere.
4. Learned counsel appearing for the State respondents opposed the writ petition and submitted since the petitioners have been granted ample opportunities to defend his case.
5. Having heard the parties and upon perusing the records made available this Court observes as follows;
i. The petitioners have been able to make out a prima facie case.
ii. The fact that adjudication order has been only uploaded under the ‘tab Additional Notice and Orders’ and no separate intimation has been given.
6. In view of the above this Court directs as follows:
a. The adjudication order dated 09.12.2025 is hereby quashed and set aside.
b. Respondent no. 3 is directed to revisit the issue by considering the reply by the petitioner on merits.
c. Respondent no. 3 shall afford an opportunity of hearing to the petitioner and pass a fresh reasoned adjudication order in accordance with law within 12 weeks from date. Such decision shall be communicated to the petitioners within a week thereafter.
7. With the above observations and directions this writ petition stands disposed of.
8. Since no affidavit in opposition has been called for, the allegations contained in the writ petition are deemed to have been denied and not admitted.
9. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.