Natural justice in GST adjudication: e-notices alone cannot sustain an order without proved physical service and fair hearing.

Where GST registration had been cancelled and not revived, the High Court held that the assessee was not bound to monitor the GST portal for e-notices for that period. As the revenue failed to prove physical or offline service of the show cause notice before passing the adjudication order, the court found a denial of a meaningful opportunity to respond and a breach of natural justice. The adjudication order was set aside, and the matter was remitted for fresh consideration after allowing a reply and personal hearing.

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Issues: Whether, in the circumstances of the cancellation of GST registration and absence of physical service of notice, the adjudication order could be sustained for breach of natural justice.

Analysis: The registration stood cancelled and had not been revived. On those facts, the petitioner was not required to access the GST portal for e-notices said to have been issued for the relevant period. The revenue did not establish service of any physical or offline notice before passing the adjudication order. In view of the denial of a meaningful opportunity to respond, the matter did not warrant relegation to an alternative remedy at that stage.

Conclusion: The adjudication order was set aside and the petitioner was permitted to file a reply to the show cause notice, followed by a fresh decision after granting personal hearing.

Final Conclusion: The challenge succeeded to the extent of setting aside the impugned adjudication and remitting the matter for fresh consideration after compliance with principles of natural justice.

Ratio Decidendi: Where GST registration has been cancelled and no physical service of notice is shown, an adjudication based only on e-notices cannot be sustained if it results in denial of a fair opportunity of hearing.

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