2026-VIL-33-ORI
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SGST High Court Cases

GST – Uploading of Notices and orders under "Additional Notices/Orders" Tab – Respondents issued a Demand-cum-Show Cause Notice alleging discrepancy between the tax liability reported in the GSTR-3B returns and the E-Way Bill report. The petitioner was not served the notice and order, as they were uploaded under the "Additional Notices/Orders" tab on the portal. Consequently, the petitioner could not participate in the proceedings and an ex parte order was passed - Whether uploading of notices and orders under the "Additional Notices/Orders" tab and thereby denying the petitioner a reasonable opportunity to participate in the proceedings, is a violation of the principles of natural justice – HELD - Mere uploading the notice under heading “Additional Notices/Orders” is not sufficient service in accordance with the law. The tab “Additional notices/orders” is easily accessible and located with ordinary prudence - The action of the adjudicating authority in uploading the notices and orders under the "Additional Notices/Orders" tab, which was not easily accessible, is a violation of the principles of natural justice. The consistent view of various High Courts is that uploading of notices and orders under the "Additional Notices/Orders" tab does not amount to valid service under Section 169 of the CGST Act, 2017 - The petitioner remained unaware of the notices and orders, and consequently could not respond to the show cause notice or participate in the proceedings. Mere non-appearance would not entail passing of adverse orders by the Assessing Officer, rather the statutory authority should have examined the material and data available in the portal which were uploaded by the petitioner. Since the impugned order rejecting the application under Section 161 of the CGST Act is not a speaking order, said order cannot be held to be tenable - The ex parte order and the order rejecting the application for rectification are held to be vitiated for non-compliance with the principles of natural justice and set aside – The matter is remanded back to the State Tax Officer with a direction to provide the petitioner an opportunity to be heard and consider the petitioner's explanation along with the records available on the portal – The writ petition stands disposed of
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