GST portal notice placement objection did not nullify ex parte adjudication; writ relief refused, with limited reconsideration allowed.

An ex parte GST order-in-original was not quashed in writ jurisdiction merely because the show cause notice had been uploaded under the portal's "Additional Notices and Orders" tab, since the respondents stated the portal had been upgraded and the petitioner had also failed to file a reply or pursue the statutory appeal within limitation. The HC accepted that the appellate remedy had lapsed and declined interference on the portal-placement objection, but granted a limited further opportunity to seek reconsideration subject to deposit of 50% of the tax amount with penalty, excluding interest, and filing a reply within one month.

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Issues: Whether the ex parte order-in-original passed under the GST regime was liable to be quashed in writ jurisdiction on the ground that the show cause notice was uploaded under the "Additional Notices and Orders" tab, and whether the petitioner, having failed to file a reply or a timely statutory appeal, could still obtain relief.

Analysis: The writ challenge arose from a tax demand confirmed under the GST law after the petitioner did not reply to the show cause notice and did not prefer an appeal within the prescribed limitation. The Court noted the respondents' stand that the GST portal had been upgraded from 16.01.2024 and that notices and orders were visible through the additional tab thereafter. It also noted that the petitioner had not availed the opportunities granted in the adjudication process. In these circumstances, the Court held that the impugned order was not liable to be quashed merely on the portal-placement objection and that the statutory appellate remedy had already lapsed.

Conclusion: The impugned order was not quashed, but the petitioner was given a limited further opportunity to seek reconsideration by depositing 50% of the tax amount with penalty, excluding interest, and filing a reply within one month.

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