BREACH OF NATURAL JUSTICE? GST Notices on Portal Without Communication – What Businesses MUST Know

Did you know uploading GST notices only on the portal—without emails, SMS, or physical delivery—could land your tax order in legal hot water? Courts are striking down assessments for violating natural justice. Here’s why ?

Key Takeaway

Section 169 of the GST Act isn’t a “post and pray” provision.

Mere portal upload ? valid service if the taxpayer isn’t informed via other modes (email, registered post, etc.).

Taxpayers relying on practitioners/agents risk missing notices if contact details aren’t theirs.

“Adequate opportunity to respond” is sacrosanct – even portal glitches or redesigns can’t override this.

The Legal Breakdown

1. What’s Section 169?

Requires sequential compliance: First attempt personal delivery/registered post/email. Only if impractical, use portal/publication.

Rule 142(5): Portal upload is mandatory but not sufficient alone.

2. Courts’ Stance

Madras HC (Jan 2025): Quashed orders for relying solely on portal uploads. Directed fresh hearings after proper notice.

Telangana HC (Oct 2024): Manual orders ignoring portal replies violate natural justice

Calcutta HC (2023): Even advance rulings require hearing affected parties.

Why This Matters

Systemic issue: Over 20 petitions in Madras HC alone (2024-25) challenge portal-only notices

Risk for authorities: Reversed orders and reputational damage.

Actionable Solutions

Ensure portal notices appear under “View Notices and Orders” – not hidden.

Update contact details on the portal regularly.

Assign dedicated staff to check the portal daily.