Non-communication of GST DRC-07 order violates natural justice; HC sets aside proceedings and remits for fresh hearing.

Non-uploading or non-communication of a GST DRC-07 order can amount to a breach of natural justice where the taxpayer is deprived of effective notice and a hearing. The HC noted that the record did not show the date on which the order was actually uploaded, and the respondents' explanation of technical delay did not establish proper service on the same day. As the duty to communicate the adjudication order was not discharged, the impugned DRC-07 order and consequential proceedings were set aside, and the matter was remitted for fresh supply of the order, hearing, and decision in accordance with law.

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Issues: Whether the order in Form GST DRC-07 and the consequential proceedings were liable to be set aside for non-uploading or non-communication of the order, resulting in denial of a hearing and violation of natural justice.

Analysis: The challenge centered on the asserted non-availability of the DRC-07 order on the portal or by email on the date of its issuance, despite the respondents' claim that there was a technical delay in uploading. The record did not disclose when the order was actually uploaded, and the docket entry indicated that it was not uploaded on the same day. In these circumstances, the duty to communicate the order was not discharged, and the petitioner was deprived of effective notice of the adjudication.

Conclusion: The non-supply of the order amounted to a violation of the principles of natural justice, and the impugned DRC-07 order and consequential proceedings were set aside with the matter remitted for fresh supply of the order, hearing, and decision in accordance with law.

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