Defective GST service on the portal under the wrong head invalidated notice, adjudication, and consequential recovery proceedings.

A GST show cause notice uploaded on the portal under "Additional Notices" instead of the prescribed "Notices and Orders" head was held not to constitute proper service under Section 169 of the CGST Act. Because the foundational notice was not duly served, the assessee was denied a fair opportunity to respond, so the ex parte adjudication order could not be sustained. The consequential recovery notice, being based on the invalid order, was also unsustainable. The notice, adjudication order, and recovery notice were quashed, with liberty to issue a fresh notice in accordance with law.

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Issues: Whether a show cause notice uploaded on the GST portal under the wrong head, instead of the prescribed head for notices and orders, amounted to valid service under Section 169 of the Central Goods and Services Tax Act, 2017; and whether the ex parte adjudication order and consequential recovery notice could survive such defective service.

Analysis: The notice was not uploaded under the head "Notices and Orders" but under "Additional Notices". In these circumstances, the service was held not to be proper or effective. Once the foundation notice itself was not duly served, the petitioner was deprived of a fair opportunity to respond, and the adjudication made on that basis could not be sustained. The recovery notice, being founded on the invalid order, was also unsustainable. The Court also preserved liberty to the authority to issue a fresh notice in accordance with law.

Conclusion: The show cause notice, the adjudication order, and the recovery notice were quashed and set aside, with liberty to issue a fresh notice in accordance with law.

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