Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation

By | September 26, 2026
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Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation

Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation

Issue

Whether an adjudication order confirming tax, interest, and penalty demands is legally sustainable when the preceding Show Cause Notice (SCN) was uploaded under the “Additional Notices and Orders” tab on the GST portal without separate intimation or personal hearing, resulting in a violation of the principles of natural justice under Section 75 and Section 169 of the CGST/WBGST Act.

Facts

  • Issuance of Notice: A Show Cause Notice (SCN) in Form GST DRC-01 was issued to the petitioner demanding tax, interest, and penalty.
  • Adjudication Order: Following the SCN, an order-in-original was passed confirming the demand against the petitioner.
  • Mode of Uploading: Both the SCN and the adjudication order were uploaded exclusively under the “Additional Notices and Orders” tab on the GST portal instead of being served through standard channels.
  • Lack of Intimation: No separate communication, alert, or intimation was given to the petitioner regarding the issuance of the SCN.
  • Writ Petition Filed: The petitioner challenged the order and consequential demand via a writ petition, asserting that due to the lack of proper notice, no response could be submitted and no opportunity for a personal hearing was provided.

Decision

  • Violation of Natural Justice: The High Court held that uploading the notice under the “Additional Notices and Orders” tab without providing a separate intimation prevented the petitioner from replying, which constitutes a clear breach of natural justice.
  • Prima Facie Case Made Out: The Court found that the petitioner successfully demonstrated a prima facie case showing a lack of effective opportunity to contest the proceedings.
  • Order Quashed: The impugned adjudication order-in-original and the resultant demand were quashed and set aside.
  • Remand for Re-adjudication: The matter was remanded back to the Revenue authority with a direction to afford the petitioner a fair opportunity for a personal hearing, issue a fresh reasoned and speaking order, and communicate the decision promptly.

Key Takeaways

  1. Proper Notice Service Essential: Merely uploading notices under obscure or secondary portal sections like the “Additional Notices and Orders” tab without direct intimation does not satisfy the requirements of proper service under Section 169.
  2. Mandatory Natural Justice: Adjudication orders passed without affording taxpayers an opportunity to respond or attend a personal hearing are void due to violations of principles of natural justice governed by Section 75.
  3. Remand for Fresh Decision: Procedural lapses during service of notice warrant setting aside the assessment order and restoring the matter back to the stage of hearing.
HIGH COURT OF CALCUTTA
Tahir Khan
v.
Assistant Commissioner of Revenue, WBGST, Government of West Bengal
Smita Das De, J.
WPA No. 9627 of 2024
SEPTEMBER  10, 2026
Subhasis Podder for the Petitioner. Prithu Dudhoria and Ms. Shruti Dutta for the Respondent.
ORDER
1. The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 07.12.2023 passed by the respondent No. 1 and issue demand.
2. Learned counsel for the petitioner submits as follows;
i. That a show cause notice in Form DRC 01 dated 09.08.2023 has been issued to the petitioner demanding tax, interest and penalty.
ii. That said notice has been uploaded on the GST portal under the tab ‘Additional Notice and Orders’.
iii. The petitioner came to know about the adjudication order dated 7.12.2023 after the order was passed.
iv. There was no personal hearing afforded to your petitioner, as the same is evident from Show Cause Notice dated 9.8.2023. The column of preliminary hearing shows ‘NA’ at page 23 of the writ petition.
v. That the entire proceedings and the impugned order 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.
3. Learned counsel appearing for the State respondents vehemently opposes the submissions made by the petitioner and submits that it is an admitted fact that hard copies of the show cause notice was already received by the petitioner, which is evident from the order dated 07.12.2023 being Annexure p/3 at page 28 of the writ petition. It is further submitted that the petitioner has been granted ample opportunities to defend his case.
4. Having heard the parties and upon perusing the records made available this Court observes as follows;
i. The petitioner has been able to make out a prima facie case.
ii. The fact that show cause notice and adjudication order had been uploaded only under the ‘tab Additional Notice and Orders’ and no separate intimation had been given, therefore, the petitioner was unable to reply to the same. This constitutes a violation of natural justice.
5. In view of the above this Court directs as follows:
a. The order in original passed by the respondent no. 1 dated 07.12.2023 is hereby quashed and set aside.
b. Respondent no. 1 shall afford an opportunity of personal hearing to the petitioner and pass a fresh reasoned and speaking order in accordance with law within 12 weeks from date. Such decision shall be communicated to the petitioner within a week thereafter.
6. With the above observations and directions this writ petition stands disposed of.
7. 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.
8. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.