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of <h1>Service of statutory notices via portal upload: quashing order for non-prosecution and remand with fresh personal hearing allowed</h1> Service of statutory notices uploaded to an electronic portal was held to potentially deprive a party of audi alteram partem where substantial service was ... Service of statutory notices by upload on portal and effect on service - deprivation of opportunity of hearing / audi alteram partem - quashing of order passed for non-prosecution where notice not served - remand for fresh adjudication with personal hearing - High Court judicial review of quasi-judicial orders - HELD THAT:- It is urged that on the additional tab, the show cause notice and the reminder were sent and as such there was no substantial service of notice on the petitioner which resulted in denial of opportunity of hearing. Having gone through the set of documents and the pleadings in the writ petition and upon appreciating the findings recorded in the matter of Neelgiri Machinery [2025 (12) TMI 1787 - DELHI HIGH COURT], we are of the view that the petitioner has made out a case for remand. Rightly so has been claimed by counsel for the petitioner that the issue is covered by the Division Bench judgment in the matter of Neelgiri Machinery which is further followed in Etemad Cargo [2025 (5) TMI 1682 - DELHI HIGH COURT]. That being so, we deem it appropriate to allow the present writ petition. Accordingly, we quash and set aside the impugned order-in-original dated 3rd April, 2024. We permit the petitioner to submit its reply to the aforesaid show cause notice within a period of four weeks from today along with the written submissions. Accordingly, the petition stands partly allowed and stands disposed of along with pending applications, if any. Issues: (i) Whether the impugned order-in-original dated 3rd April, 2024 (passed on ground of non-prosecution) is vitiated by non-service of the show cause notice and reminders where the notices were uploaded under the 'Additional Notices' tab on the GST portal, resulting in denial of opportunity of hearing to the petitioner.Analysis: The petition challenges the mode of service consisting of uploading the show cause notice and reminders under the 'Additional Notices' tab which, on the material before the Court, was not open or accessible to the petitioner and therefore did not impart knowledge of the proceedings. The matter is considered in the context of interlocutory rulings of this Court (Neelgiri Machinery) and subsequent authorities which treat non-communication by such upload as affecting the entitlement to a hearing. Having regard to those decisions and the absence of effective service here, the petitioner was deprived of an opportunity to file a reply and to seek personal hearing before adjudication; the impugned order was passed on the sole ground of non-prosecution without affording that opportunity. The Court therefore considered remand to permit filing of reply, grant of personal hearing, and fresh reasoned adjudication by the authority.Conclusion: The impugned order-in-original dated 3rd April, 2024 is quashed and set aside; the petitioner is permitted to file a reply within four weeks and to seek personal hearing on the fixed date, and the adjudicating authority is directed to pass a reasoned order after personal hearing within three months.
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