Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice

By | October 8, 2026
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Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice
Issue
Whether an ex parte GST adjudication order and subsequent appellate order are legally sustainable when the Show Cause Notices (SCNs) and orders were uploaded under the “Additional Notices and Orders” tab on the common portal, preventing the assessee from tracking them and attending the hearing.
Facts
  • Impugned Proceedings: The assessee, registered under West Bengal SGST, challenged an ex parte adjudication order passed by the Assistant Commissioner of State Tax and a subsequent appellate order issued by the Additional Commissioner (Appeals).
  • Portal Technical Glitch: SCNs and adjudication orders issued by the Revenue were not displayed under the primary “Notices and Orders” tab on the GST common portal, appearing instead under the “Additional Notices and Orders” tab.
  • Non-Tracking & Ex Parte Order: Due to the placement under a non-primary tab, the assessee could not track the notices, failed to submit a reply, and missed the hearing, resulting in an ex parte adjudication order.
  • Appellate Dismissal & Writ Challenge: The assessee filed a statutory appeal, which was dismissed, prompting the filing of a writ petition challenging the validity of the service under Section 169 and the ex parte orders.
Decision
  • Notices and orders uploaded by the Revenue were accessible only under the “Additional Notices and Orders” tab on the common portal, a known technical issue within the GSTN system (In favour of assessee/matter remanded).
  • The assessee acted under a bona fide belief that no notices or orders were pending, rendering the ex parte adjudication unsustainable for breach of natural justice under Section 75 (In favour of assessee/matter remanded).
  • Both the original adjudication order and the appellate order were quashed to afford the assessee a fair opportunity of hearing (In favour of assessee/matter remanded).
  • The Revenue was granted liberty to issue a fresh notice and re-adjudicate the matter for the relevant assessment period after providing a proper hearing (In favour of assessee/matter remanded).
Key Takeaways
  1. Defective Portal Service Violates Natural Justice: Uploading crucial tax notices or assessment orders solely under the “Additional Notices and Orders” tab without primary tab visibility or separate communication deprives taxpayers of a fair opportunity to respond, vitiating ex parte orders under Section 75.
  2. System Glitches Protect Bona Fide Default: Taxpayers cannot be penalized or subjected to ex parte liability when the failure to appear or reply stems from technical portal design flaws or misplacement of notices by the tax department.
HIGH COURT OF CALCUTTA
Biswajit Daw
v.
Assistant Commissioner State Tax
Suvra Ghosh, J.
WPA 1903 of 2025
SEPTEMBER  28, 2026
Boudhayan Bhattacharyya, Ms. Stuti Bansal, Ms. Keya Kundu and Ms. Chayna Kumary for the Petitioner. Ratan Banik and Bishwa Raj Agarwal for the Respondent.
ORDER
1. Affidavit of service filed by the petitioner is taken on record.
2. The petitioner has assailed the ex parte adjudication order passed by the Assistant Commissioner, State Tax, Siliguri Charge, (SGST), being the 1st respondent herein, on 8th November, 2023 and the order passed by the Additional Commissioner of State Tax (Appeals), being the 3rd respondent herein, on 12th June, 2025 primarily on the ground that the show cause notices and the adjudication order were not uploaded by the Revenue under ‘Notice/Orders’ tab on the GST web portal. The notices were posted under the ‘ADDITIONAL NOTICES/ORDERS’ tab for which the petitioner was unable to track the said notices as a result of which an ex parte order was passed against him on 8th November, 2023. The petitioner preferred an appeal against the said order on 2nd March, 2024 which was dismissed upon hearing the petitioner and considering the material placed before the authority.
3. Learned counsel for the petitioner submits that he was unable to participate in the adjudication proceeding due to improper tabulation of notices and suffered the orders impugned due to no fault on his part. No opportunity of hearing could be availed of by him due to such fault on behalf of the Revenue.
4. Learned counsel for the respondents on the other hand, submits that the Goods and Services Tax Network (GSTN) has created an integrated online platform for taxpayers to manage GST compliance tasks such as registration, tax payments, return filings, refunds and appeals. This portal serves both taxpayers and tax officers.
5. The Tax Officers’ interface differs from that of the common portal meant for the taxpayer and the officers have no means to know the design/structure of GST common portal of the taxpayer. On the Proper Officer’s Dashboard, the Proper Officer can issue ‘Notices’ and ‘Orders’ from the two respective tabs present on the Dashboard and there is no ‘Additional Notices and Orders’ tab on the GST back office common portal. The Proper Officer has no choice in sending the Notices/Orders in assessee’s dashboard as it is done by the system. The Revenue admits that any ‘Notices/Orders’ passed by any tax officer are made available under the head ‘Additional Notices/Orders’ on the Taxpayer’s interface of the GST common portal.
6. Upon consideration of the submission made on behalf of the parties, it is clear that the ‘Notices/Orders’ uploaded by the Revenue is only opened under the tab ‘Additional Notices or Orders’ on the common portal of the taxpayers. The GSTN is also aware of such technical glitches.
7. In view of the above, this Court is inclined to hold that the petitioner cannot be held liable for the ex parte adjudication held on 8th November, 2023 since he was under the bona fide impression that no notice or assessment order was issued against him. The orders impugned are, therefore, required to be set aside in order to afford an opportunity to the petitioner of being heard prior to such assessment being made.
8. The adjudication order dated 8th November, 2023 and the appellate order dated 12th June, 2025 are quashed/set aside.
9. The Revenue will be at liberty to issue a fresh notice for adjudication upon the petitioner for relevant assessment within one month from the date of communication of this order.
10. The writ petition is disposed of.
11. There shall be no order as to costs.
12. Since no affidavit has been invited, allegations contained in the writ petition shall be deemed not to have been admitted.
13. Urgent certified website copy of the order, if applied for, be given to the parties on compliance of requisite formalities.