2026-VIL-45-CAL
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SGST High Court Cases

GST – Service of Notice, Denial of natural justice, Unreasoned order - The notice of show cause was served by way of uploading on the GST e-portal under the "Additional Notices and Orders" tab, depriving the petitioner of an opportunity to respond - Whether the dismissal of the petitioner's appeal by the Appellate Authority on the ground of delay was justified, given the fact that the petitioner had missed the notice of the adjudication order - HELD - The Appellate Authority had not conclusively established that the notification of the adjudication order was sent to the petitioner through SMS and email, as claimed. The mere assumption made by the Appellate Authority was not sufficient when the petitioner had provided a screenshot of his email account to demonstrate that no such notification was ever sent. Therefore, the appellate order is set aside on the ground that the petitioner was not properly served with the notice of the adjudication order – Further, the adjudication order was passed without affording the petitioner an opportunity of personal hearing, despite the statutory mandate that an opportunity of hearing shall be granted to the person chargeable with tax or penalty in the event of an adverse order. The denial of the opportunity of hearing to the petitioner was a violation of the principles of natural justice – Moreover, the lack of reasons in the adjudication order rendered it unreasoned and unsustainable - Both the appellate order and the adjudication order are set aside and matter is remanded to the adjudicating authority for fresh adjudication, directing the petitioner to file a reply to the show cause notice within and providing the petitioner an opportunity of personal hearing – The petition is disposed of
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