2026-VIL-738-RAJ
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SGST High Court Cases

GST – Validity of Recovery proceedings – Uploading of show cause notice and adjudication order in the Additional Notices and Orders tab - The adjudication order confirmed a demand on the allegation of non-payment of GST on the difference between the turnover reflected in the audited financial statements and that disclosed in GSTR-9C – Validity of service of SCN and adjudication order on portal - Whether the mandatory procedure under Section 61 of the CGST Act, 2017 read with Rule 99 of CGST Rules 2017 was followed before initiating action under Section 73 – HELD – The mandatory procedure prescribed under Section 61 read with Rule 99 of CGST Rules 2017 was not followed as the notice in Form GST ASMT-10 contemplated under Section 61 was admittedly not issued or served upon the petitioner, either electronically on GSTN portal or otherwise. The legislative intent behind the notice in Form GST ASMT-10 is to avoid unnecessary litigation and to afford the assessee an opportunity to explain any discrepancy noticed in the return filed by him. The adjudication order, which merely reproduced the SCN without any independent findings, analysis, or reasons for confirming the demand, was non-speaking and unreasoned in violation of Section 75(6) of CGST Act - The mode of service was arbitrary contrary to GST SOP and user manual as documents were uploaded under the Additional Notices and Orders tab on the portal but no SMS or email intimation was sent to the petitioner's registered mobile number or email address in accordance with Section 169 of Act – Further, the recovery under Section 78 was ex facie illegal as the adjudication order was never communicated to the petitioner before bank account was debited and the statutory period under Section 78 could not begin to run absent valid service, rendering the recovery premature - The impugned show cause notice, adjudication order and consequential recovery including the debit of amount are quashed and liberty is given to the respondents to proceed afresh in accordance with law - The writ petition is allowed
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