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Issues: Whether the impugned order deserved to be set aside and the matter remanded because the show cause notice and reminder were uploaded only on the GST portal's Additional Notices Tab, resulting in no effective notice and no opportunity to reply or be heard.
Analysis: The notice and reminder were issued through a portal tab that was not brought to the petitioner's notice at the relevant time. In the absence of a reply and meaningful opportunity of personal hearing, the adjudication could not be treated as having afforded a fair chance to contest the matter on merits. The Court, therefore, treated the defect as one affecting procedural fairness and natural justice and found remand appropriate.
Conclusion: The impugned order was set aside, the matter was remanded to the adjudicating authority, and the petitioner was granted time to file a reply and participate in personal hearing. The decision is in favour of the petitioner.
Final Conclusion: The adjudication was reopened to ensure a proper opportunity to respond to the show cause notice and to secure a fresh decision after hearing the petitioner.
Ratio Decidendi: Where a show cause notice is not effectively brought to the notice of the noticee and the resulting adjudication proceeds without a real opportunity to reply and be heard, the order is liable to be set aside and the matter remanded for fresh adjudication.
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