M/S. Birla Brothers Private Limited And Anr. vs. Deputy Commissioner Of Revenue Park Street Charge And Anr.

Held

The Court held that the uploading of the show-cause notice and the impugned order under the "Additional Notices and Orders" tab did not constitute proper communication or service upon the petitioner, as it led to a violation of the principles of natural justice. The Court found that the petitioner was prevented by sufficient cause from filing a reply to the show-cause notice. Citing the judgments in Sankar Agarwala and Parakh Consulting LLP, the Court reasoned that since an adverse decision was contemplated, an opportunity of hearing should have been granted, and the improper service meant the petitioner lost the opportunity to respond. The Court set aside the adjudication order dated March 6, 2023, and granted the petitioner three weeks from the date of the order to file a reply to the show-cause notice dated January 20, 2023. The adjudicating authority was directed to consider the reply and pass a fresh order in accordance with the law, after giving the petitioner a reasonable opportunity of hearing. The Court clarified that if the petitioner fails to file the reply within the stipulated time, the adjudication order would revive, and the petitioner could not object on grounds of limitation unless such ground was available at the time the show-cause notice was issued.

Facts

The petitioner, M/s. Birla Brothers Private Limited, challenged an order dated March 6, 2023, passed under Section 73 of the WBGST Act/CGST Act, 2017. The petitioner contended that the order was passed in violation of natural justice because the show-cause notice and the impugned order were uploaded on the GST portal under the "Additional Notices and Orders" tab, which they missed. They only became aware of the proceedings after receiving a recovery notice via email on October 17, 2025. The revenue authorities argued that uploading notices on the portal constitutes valid service, and the petitioner cannot fault the chosen tab.

Key Issues

1. Whether the uploading of a show-cause notice and an adjudication order under the "Additional Notices and Orders" tab on the GST portal, as opposed to the main "Notices and Orders" tab, constitutes proper service and communication to the petitioner, thereby satisfying the principles of natural justice and the requirements of Section 73 of the WBGST Act/CGST Act, 2017, read with Section 75(4) thereof? Petitioner's arguments: The petitioner argued that the placement of notices under the "Additional Notices and Orders" tab was not proper communication, leading to their inability to respond to the show-cause notice and receive an opportunity for a personal hearing, thus violating natural justice. They relied on the judgments in Sankar Agarwala vs. The Joint Commissioner of CGST and Central Excise (Appeal), Siliguri Appeal Commissionerate & Ors. and Parakh Consulting LLP vs. The State of West Bengal. Revenue's arguments: The State contended that service of notice by uploading on the GST portal has statutory recognition, and the petitioner cannot object to the specific tab used for uploading.