2025 (1) TMI 1591 - HC - GST

Non-service of GST orders and SCN violates natural justice; documents quashed under due process rules

The HC held that the principles of natural justice were violated due to non-service of orders and show cause notice (SCN) through proper communication. ... Violation of principles of natural justice - non-service of orders - order and SCN not communicated to the petitioner through proper mode of communication - HELD THAT:- As the Intimation dated 18th May, 2023, Show Cause Notice dated 9th June, 2023 and the Order dated 12th July, 2023 were all placed by the respondents on the GST portal in the “Additional Notices and Orders” tab and were not communicated properly to the petitioner through the normal mode of communication, the above intimation Show Cause Notice and Order dated 12th July, 2023 are quashed and set aside. However, the respondent authorities are at liberty to intimate the petitioners of any proceedings against the petitioners after following the due course of law. Appeal disposed off. The Calcutta High Court, presided by Hon'ble Justice Rajarshi Bharadwaj, addressed a petition by a charitable institution registered under the GST Act (GSTIN 19AABTS5875L1ZP), challenging an intimation dated 18th May 2023, a Show Cause Notice dated 9th June 2023, and an order dated 12th July 2023 issued under Section 73 of the GST Act. The petitioner contended these were not communicated through proper modes, despite being uploaded on the GST portal under 'Additional Notices and Orders.' The respondent authorities argued that the GST portal's design places such notices variably under 'Notices & Orders' or 'Additional Notices and Orders,' and asserted proper service was effected. The Court held that since the impugned intimation, Show Cause Notice, and order were only placed on the GST portal without proper communication through normal channels, they are quashed and set aside. However, the respondents retain the liberty to initiate proceedings against the petitioner following due process of law. The petition was accordingly disposed of.