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. Since the intimation, SCN, and order were only uploaded on the GST portal without proper notice to the petitioner, these documents were quashed and set aside. The respondents were permitted to initiate proceedings against the petitioner only after following due process. The appeal was disposed of accordingly.

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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.

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