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of <h1>Failure to physically serve show-cause and personal hearing notices violated natural justice, orders partially set aside for defective service</h1> Dominant issue: Whether principles of natural justice were breached by failure to effect physical service of the show-cause notice and notice for personal ... Principles of natural justice - Proper service of SCN or not - notice for personal opportunity of hearing was physically served or not - Non-declaration of Credit Tax Liability - SCN contains the summary of undeclared Tax - HELD THAT:- It could be inferred from the records that neither the Show Cause Notice was physically served on the petitioner so as to enable him to submit his response to the same, nor the effective notice for personal opportunity of hearing was physically served. That being so, learned counsel for the petitioner, is justified in claiming that the issue is squarely covered by the judgment in the matter of Shri Krishna Sales [2025 (5) TMI 380 - DELHI HIGH COURT] where it was held that 'In the opinion of this Court, considering that the rectification application is itself barred by limitation, and the show cause notice was uploaded on the additional notices tab, following the decision in NEELGIRI MACHINERY THROUGH ITS PROPRIETOR MR. ANIL KUMAR VERSUS COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS [2025 (3) TMI 1308 - DELHI HIGH COURT]'. It is deemed appropriate to partly allow the present petition as the orders impugned are in violations of principles of natural justice - petition allowed. Issues: Whether the impugned Show Cause Notice and consequential order which were uploaded on the portal but not physically served, and where no effective personal hearing notice was given, violated principles of natural justice requiring quashing/remand and a direction to grant opportunity of hearing.Analysis: The Court examined the factual record and found that the Show Cause Notice was not physically served on the petitioner and no effective notice for personal hearing was physically communicated, though the notice was uploaded on the portal. The Court considered relevant precedents addressing whether uploading on the portal suffices as service and whether failure to grant a personal opportunity to be heard amounts to breach of principles of natural justice. Applying those principles, the Court held that absence of effective service and absence of personal hearing notice deprived the petitioner of the chance to submit a response; accordingly the matter calls for restoration of the opportunity to be heard and a reasoned reconsideration by the authority.Conclusion: The petition is partly allowed in favour of the assessee; the petitioner is permitted to file a reply within four weeks, the authority shall grant a personal hearing within two weeks thereafter and pass a reasoned order; the impugned orders are set aside to the extent they were passed without affording the opportunity to be heard and in violation of principles of natural justice.
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