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Issues: Whether the ex parte adjudication and the order dated 02.11.2023 under Section 74 of the Central Goods and Services Tax Act, 2017 can be sustained where the show cause-cum-demand notice was not properly served and no opportunity of hearing was afforded to the petitioners.
Analysis: The order under challenge concerns a show cause-cum-demand notice for the period July 2017 to March 2018 and an ex parte order passed without any recorded opportunity of hearing. The record indicates absence of statutory pre-notices in Form GST ASMT-10, alleged incorrect placement of the notice on the portal, and no evidence of service by registered post or email. The question of availability of alternative remedy was considered but the factual breaches of Sections 61 and 75 (including Section 75(4) and 75(5)) and defects in notice and hearing were found to be material. In these circumstances the procedural irregularities and failure to afford an opportunity to be heard render the impugned adjudication prima facie unsustainable, warranting reconsideration by the adjudicating authority in accordance with law.
Conclusion: The order dated 02.11.2023 is quashed and set aside. The petitioners are directed to file a physical reply to the show cause-cum-demand notice within 15 days and the respondent authority shall consider the reply, afford an opportunity of hearing (virtual or physical), and pass a speaking order preferably within 3 months, communicating the decision within one week thereafter.
Ratio Decidendi: An assessment or adjudication order passed without valid service of the notice and without affording the affected person an opportunity of hearing violates the principles of natural justice and is liable to be quashed, requiring fresh consideration by the competent authority in accordance with statutory procedure.
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