Natural justice in GST notice service: summary demand set aside for defective email notice and denial of hearing.

GST summary demand proceedings were found unsustainable where the show-cause notice had been sent to an old email address, leaving the taxpayer without an effective opportunity to reply. The record indicated that the registered email address had changed, and the respondents did not satisfactorily the explanation in the counter affidavit. The resulting defect in service and denial of a real hearing amounted to a breach of natural justice, so the writ challenge was maintainable under Article 226 despite the statutory remedy. The matter was remitted to the assessing authority for a fresh decision after granting an opportunity to file reply.

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Issues: Whether the summary demand order and consequent proceedings under the GST law could be sustained when the show-cause notice was stated to have been sent to an old email address and the petitioner was denied an effective opportunity to submit its reply, and whether the writ petition was maintainable notwithstanding the availability of a statutory remedy.

Analysis: The record showed that the notices were sent to an email address which had already been changed, while the petitioner produced material indicating the registered email address and also explained the alleged mismatch in the tax records. The respondents did not effectively answer this explanation in the counter affidavit. On those materials, the deficiency in service of notice and the resultant denial of a real opportunity to respond amounted to a breach of natural justice. The objection as to maintainability was rejected because writ jurisdiction under Article 226 is not curtailed where the impugned action is assailed on grounds of lack of jurisdiction or violation of natural justice.

Conclusion: The summary order was not sustainable, the matter was sent back to the assessing authority for a fresh decision after granting an opportunity to file reply, and the writ petition succeeded to that extent.

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