High Court sets aside GST order; rules that notices served only via Additional Notices Tab without personal hearing violate natural justice
Meetu Kumari | Jul 31, 2025 |
High Court Quashes GST Order for Additional Notices Tab Service Without Hearing
The petitioner in a recent case filed before the High Court contested a show cause notice, along with the subsequent order, both issued by the Sales Tax Officer regarding the 2018-19 financial year. The notice wasn’t directly communicated to the assessee; instead, it was uploaded only on the “Additional Notices Tab” of the GST portal. The petitioner argued that the notice was not visible to him, so he was not able to respond. As a result, the authorities proceeded ex-partee and passed the order without his input.
The petitioner challenged Notification No. 56/2023. Still, the Court observed that the legality of those notifications was already under review by the Supreme Court in an SLP. So, the Court deliberately limited its analysis to whether the petitioner was denied a fair opportunity to make his case.
Central Issue: Whether an order passed based on a show cause notice uploaded only on the “Additional Notices Tab” of the GST portal, without proper communication and hearing, violates principles of natural justice.
HC’s Decision: The High Court set aside the impugned order, holding that the petitioner had not been given an effective opportunity to present his case since the SCN was issued through the Additional Notices Tab before it was moved to the general notices menu.
The Court cited earlier rulings such as Neelgiri Machinery v. Commissioner Delhi GST and Satish Chand Mittal v. Sales Tax Officer, which had remanded matters where notices were uploaded only under Additional Notices. The Court granted the petitioner time to file a reply, directed the Adjudicating Authority to issue a personal hearing notice both via the GST portal and email/mobile, and required that a fresh order be passed after considering the reply and submissions. It clarified that the question of the validity of the challenged notifications remained open, subject to the outcome of the Supreme Court and the pending matters before the High Court.
To Read Full Judgment, Download PDF Given Below
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