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GST - Service of Notice under ‘Additional Notices and Orders’ tab, ex-parte assessment order, Valid SCN - Whether uploading notices and orders to the 'Additional Notices and Orders' section of the GST common portal, instead of the primary and more conspicuous 'Notices and Orders' section, constitutes a valid and effective mode of service under Section 169 of the CGST/BGST Act, 2017 – HELD – The fundamental purpose of serving a notice is to make an assessee aware of the proceedings. When the petitioner asserts with supporting evidence that all communications were placed under the 'Additional Notices and Orders' heading, a case for judicial interference is established - While Section 169 permits service by making a notice available on the common portal, the objective is effective communication. Placing notices in a less prominent or secondary section may not fulfill this objective, thereby defeating the principles of natural justice - the petitioner has made out a case for interference as the placement of notices was not sufficient to ensure awareness – Further, the Section 75(4) of the Act clearly provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against a person. The stage for granting a personal hearing arises after the authority has considered the reply to the show-cause notice or after the time to reply has passed, and the authority contemplates passing an adverse order. A SCN that only provides a deadline for a written submission and explicitly mentions 'NA' for the details of a personal hearing cannot be construed as an opportunity for personal hearing. The failure to provide a personal hearing before passing the adverse order is a clear non-observance of a mandatory statutory procedure and a violation of the principles of natural justice – The impugned ex-parte assessment order and the consequential order of attachment are set aside, and the matter was remanded to the assessing authority with a direction to provide the petitioner an opportunity to file a response and a personal hearing before passing a fresh order - The writ application is allowed
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