Invalid GST notice service on proper portal led to quashing of the assessment order for lack of hearing opportunity.

A show cause notice not served through the proper GST portal in the prescribed manner does not constitute valid notice for sustaining adverse proceedings. The High Court held that uploading notice only under the tab "additional notices and orders" and not serving it effectively by e-mail or on the proper portal denied a valid opportunity of hearing. The assessment order was quashed and set aside, and the authority was directed to issue a fresh show cause notice and proceed in accordance with law.

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Issues: Whether the assessment order was liable to be quashed for want of a proper show cause notice and opportunity of hearing.

Analysis: The petitioner challenged the assessment order on the ground that no effective notice was served, as the show cause notice was not received by e-mail and was not placed on the proper GST portal. The Court followed the coordinate Bench view that a notice uploaded only under the tab "additional notices and orders" does not amount to a valid notice for the purpose of proceeding further.

Conclusion: The impugned order was quashed and set aside, and the authority was directed to issue a fresh show cause notice and proceed in accordance with law.

Final Conclusion: The writ petition succeeded to the extent of setting aside the assessment order for failure of proper notice and opportunity of hearing.

Ratio Decidendi: A show cause notice not served through the proper GST portal in the prescribed manner does not constitute valid notice for sustaining adverse proceedings.

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