Fakhruddin Husainibhai @ Fakhruddin Hasainbhai vs. State Of West Bengal And Ors.

Facts

The petitioner, Fakhruddin Husainibhai, challenged adjudication and appellate orders under the West Bengal Goods and Services Tax Act and Central Goods and Services Tax Act. The adjudication order dated 28.07.2024 was passed by Respondent No. 1, and the appellate order dated 29th April, 2024, by Respondent No. 3, dismissed the petitioner's appeal solely on grounds of limitation. The petitioner contended that a show cause notice dated 22.12.2023 was uploaded on the GST portal under the 'Additional Notice and Orders' tab, without any separate intimation, preventing him from responding. He only became aware of the adjudication order in March 2025. The State respondents argued that the petitioner was granted ample opportunities and the appeal was rightly dismissed on limitation.

Held

The Court held that the petitioner had made out a prima facie case. It observed that the show cause notice was only uploaded under the 'Additional Notice and Orders' tab, and no separate intimation was provided to the petitioner. This lack of intimation prevented the petitioner from replying to the notice, constituting a violation of the principles of natural justice. Since the petitioner's appeal was dismissed by the appellate authority solely on the ground of limitation and not on merits, the Court found interference warranted in the interest of justice. Consequently, the Court quashed and set aside the appellate order dated 9.2.2026 and the adjudication order dated 29.09.2024, along with the consequential bank attachment. Respondent No. 4 was directed to revisit the issue by considering the grounds taken in the petitioner's appeal on merits, afford an opportunity of hearing, and pass a fresh reasoned adjudication order within 12 weeks.

Key Issues

1. Whether the uploading of a show cause notice solely under the 'Additional Notice and Orders' tab on the GST portal, without separate intimation, constitutes a violation of the principles of natural justice and the procedure prescribed under the GST Acts, thereby vitiating the subsequent adjudication and appellate orders? Petitioner's arguments: The petitioner argued that the non-receipt of actual intimation regarding the show cause notice, due to its upload only on a specific portal tab, prevented him from responding. This, he contended, violated principles of natural justice and the prescribed procedure. He further argued that the appellate authority dismissed his appeal on limitation without considering the merits, which was contrary to law. Revenue/State's arguments: The State respondents contended that the petitioner had been granted ample opportunities to defend his case, and therefore, the appellate authority was justified in dismissing the appeal on the ground of limitation.