Sandeep Pandey vs. State Of West Bengal And Ors.

Facts

The petitioner, Sandeep Pandey, filed a writ petition challenging an adjudication order dated 19.04.2024 passed by Respondent No. 2. The petitioner contended that a show cause notice dated 28.12.2023 was issued and uploaded on the GST portal under the 'Additional Notice and Orders' tab, without any separate intimation. Consequently, the petitioner was unaware of the notice and could not respond. The petitioner only learned about the adjudication order in January 2026 when their accountant checked the portal. The petitioner argued that the proceedings and the order were illegal, passed in violation of natural justice and prescribed procedure. The State respondents opposed the petition, stating the petitioner had ample opportunities and the appeal was rightly dismissed on limitation.

Held

The Court found that the petitioner had made out a prima facie case. The Court observed that the show cause notice was uploaded solely under the 'Additional Notice and Orders' tab on the GST portal, and no separate intimation was given to the petitioner. This failure to provide separate intimation constituted a violation of natural justice, as it prevented the petitioner from replying to the notice. Considering these peculiar facts, the Court deemed interference warranted in the interest of justice. The adjudication order dated 19.04.2024 was quashed and set aside. The petitioner was directed to file a reply to the show cause notice within two weeks of the order's communication. Respondent No. 2 was directed to grant the petitioner an opportunity of personal hearing and pass a fresh, reasoned, and speaking adjudication order within 12 weeks, to be communicated to the petitioner within a week thereafter. No issue was expressly left undecided.

Key Issues

1. Whether the adjudication order dated 19.04.2024 is illegal and invalid due to violation of principles of natural justice and prescribed procedure under the GST Act, specifically concerning the method of serving the show cause notice? Petitioner's Arguments: The petitioner argued that the show cause notice was uploaded only on the GST portal under the 'Additional Notice and Orders' tab, and no separate intimation was provided. This lack of actual intimation prevented the petitioner from responding to the notice, thus violating the principles of natural justice. The petitioner contended that the entire proceedings and the impugned order were contrary to law and passed without due compliance with the prescribed procedure. Revenue/State's Arguments: The State respondents opposed the writ petition, submitting that the petitioner had been granted ample opportunities to defend their case, and therefore, the appeal was rightly dismissed on limitation. The judgment does not record any specific arguments from the State regarding the validity of the notice service itself.