Calcutta High Court Quashes GST Adjudication for Lack of Proper Service

The High Court considered a writ petition by Sirsendu Hati challenging the validity of a GST show-cause notice dated 21 September 2023 and an adjudication order of 18 December 2023 issued under Section 73 of the WBGST and CGST Acts. The petitioner argued that the notice was only uploaded under the portal’s “Additional Notice and Orders” tab, without separate intimation, preventing him from responding.

The State contended that opportunities had been afforded. However, the court found a prima facie violation of natural justice, as the petitioner had no actual notice until a recovery notice in March 2026. It quashed both the show-cause notice and the adjudication order.

The court directed the competent officer to issue a fresh show-cause notice within two weeks, allow the petitioner two weeks to file a comprehensive reply, and dispose of it by a reasoned, speaking order with personal hearing within twelve weeks.

This judgment emphasises that mere portal uploading does not suffice for service of statutory notices and reinforces the requirement of actual communication to safeguard natural justice under the GST regime.