Defective GST portal communication invalidated the demand order, as notices uploaded on the wrong tab denied effective hearing.

A GST demand order issued under Section 73 was set aside because the statutory notices and order were uploaded on the wrong tab of the GST portal, preventing effective service and a meaningful opportunity to respond. The Court accepted that the assessee did not receive proper portal communication and could not appear or challenge the order within limitation. As fresh adjudication remained possible after due notice, the demand order was quashed and the authority was permitted to restart proceedings in accordance with law.

---

---

Issues: Whether the demand order passed under Section 73 could be sustained when the notices and order were uploaded on the wrong tab of the GST portal, thereby depriving the petitioner of effective notice and opportunity to respond.

Analysis: The petition was examined in the light of the earlier coordinate Bench decision holding that uploading notices and orders under "Additional Notices and Orders" instead of "Due Notices and Orders" entitled the assessee to the benefit of doubt. The Court accepted the undisputed position that the notices and impugned order were not reflected in the manner expected on the portal, and that the petitioner could not effectively appear or challenge the order within limitation. In these circumstances, and since a fresh adjudication could be undertaken after proper notice, the Court found no reason to sustain the impugned demand order.

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

Final Conclusion: The petitioner succeeded on the ground of defective communication of the statutory notices and order, and the matter was sent back for fresh proceedings after due notice.

Ratio Decidendi: Where a statutory demand order is not effectively communicated through the prescribed portal mechanism, the assessee cannot be denied an opportunity of hearing and the order is liable to be set aside for fresh proceedings after proper notice.

---