Biswa Nath Mondal vs. State Of West Bengal And Ors.

Facts

The petitioner, Biswa Nath Mondal, filed a writ petition challenging an adjudication order dated 05.08.2024 passed by respondent no. 2. The petitioner contended that a show cause notice dated 21.05.2024 was issued and uploaded on the GST portal under the 'Additional Notice and Orders' tab, without any separate intimation. Consequently, the petitioner could not respond to the notice. The petitioner only became aware of the adjudication order when a recovery notice in DRC-13 was issued on 22.05.2026. The petitioner argued that these proceedings violated principles of natural justice and prescribed procedures. The State-respondents opposed the petition, submitting that 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. It was 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 failure to provide adequate notice prevented the petitioner from replying to the show cause notice, which constitutes a violation of the principles of natural justice. Considering these peculiar facts, the Court deemed interference warranted in the interest of justice. The adjudication order dated 05.08.2024 and the recovery notice in DRC-13 dated 22.05.2026 were 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 afford the petitioner a personal hearing and pass a fresh reasoned and speaking order of adjudication within 12 weeks, with the decision to be communicated to the petitioner within a week thereafter. The ratio decidendi is that a mere upload on a GST portal tab without personal intimation can violate natural justice principles, necessitating a fresh adjudication.

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 prescribed procedure under the GST Act, thereby rendering the subsequent adjudication order invalid? Petitioner's Arguments: The petitioner argued that the show cause notice was uploaded on the GST portal under the 'Additional Notice and Orders' tab, and due to the lack of separate intimation, the petitioner did not receive actual notice and therefore could not respond. This failure to provide proper notice and an opportunity to be heard violates the principles of natural justice and the procedural requirements of the Act. The entire proceedings and the impugned order are thus illegal and invalid. State-respondents' Arguments: The State-respondents contended that the petitioner had been granted ample opportunities to defend their case, and the appeal was correctly dismissed on the grounds of limitation.