Natural justice in GST proceedings: portal upload alone was insufficient, so assessment orders were set aside and remanded.

GST assessment and rectification orders were set aside because notices were only uploaded on the GST portal without effective service, and the assessee was denied the chance to file a reply or be heard. The court treated the orders as ex parte and contrary to principles of natural justice, and remanded the matters for fresh adjudication. The remand was made conditional in two writ petitions on deposit of 10% of the disputed tax, after which reply, notice, and personal hearing were to be provided. The bank attachment was directed to be lifted on proof of compliance with the deposit direction.

---

---

Issues: Whether the GST assessment and rectification orders were liable to be set aside for want of proper service and denial of opportunity of hearing, and whether the matters were required to be remanded with consequential directions, including conditional deposit and defreezing of the bank account.

Analysis: The impugned orders were found to have been uploaded in the GST portal without effective physical service of notices or communications, and the petitioner was not given an opportunity to file a reply or participate in personal hearing. The resulting orders were treated as ex parte orders passed in violation of the principles of natural justice. In view of that defect, the orders were set aside and the matters were remanded for fresh consideration. The relief was made conditional upon deposit of 10% of the disputed tax in respect of two of the writ petitions, followed by filing of reply, issuance of notice, and grant of personal hearing. The bank attachment was also directed to be lifted upon proof of compliance with the deposit direction.

Conclusion: The impugned orders were set aside, the matters were remanded for fresh adjudication, and conditional consequential relief was granted in favour of the assessee.

---