Uploading Notices Under Hidden GST Portal Tabs Violates Natural Justice: Calcutta High Court

The Calcutta High Court has struck a significant blow against opaque administrative procedures in tax litigation, ruling that uploading show-cause notices solely under the 'Additional Notice and Orders' tab on the GST portal without separate intimation constitutes a fatal violation of the principles of natural justice. This decision reinforces the taxpayer's right to effective notice, ensuring that procedural technicalities do not bypass the fundamental requirement of providing a fair opportunity to be heard.

Justice Smita Das De presided over the matter, where the petitioner challenged an adjudication order and a subsequent appellate order that had dismissed their appeal solely on the grounds of limitation. The Court examined whether the digital service of notice via a specific, non-obvious tab on the GST portal met the standards of due process.

Key Takeaways

End of 'Hidden' Notices

Tax authorities cannot rely on uploading critical documents under obscure portal tabs as sufficient service if no separate intimation is provided to the taxpayer.

Merits Over Limitation

Technical delays in filing appeals may be condoned if the delay originated from a procedural lapse by the department that prevented the taxpayer from knowing about the adverse order.

Natural Justice Primacy

Adherence to the West Bengal Goods and Services Tax Act and Central Goods and Services Tax Act, 2017 requires proactive compliance with natural justice, rather than mere mechanical uploading of orders on digital platforms.

Violation of Natural Justice in Digital Service

The Court scrutinized the petitioner's claim that they were unaware of the adjudication order dated 23.08.2024 until they received a phone call from the authorities in January 2026. The petitioner argued that the show-cause notice was uploaded under the 'Additional Notice and Orders' tab, which is distinct from the primary notices tab, leading to a lack of awareness and a subsequent delay in filing the appeal under Section 107 of the West Bengal Goods and Services Tax Act.

Regarding the lack of proper intimation, the Court, in its reasoning, observed: "The fact that show cause notice and adjudication order had been uploaded only under the ‘tab Additional Notice and Orders’ and no separate intimation had been given, therefore, the petitioner was unable to reply to the same. This constitutes a violation of natural justice."

Court Directions

Noting that the appeal had been dismissed by the appellate authority without touching upon the merits of the case, the Court held that judicial interference was warranted. The Court has following directions:

"a. The order passed by the Appellate Authority dated 28.01.2026 is hereby quashed and set aside.

b. Respondent no. 3 is directed to revisit the issue by admitting the appeal preferred by the petitioner and consider the appeal on merits.

c. Respondent no. 3 shall afford an opportunity of hearing to the petitioner and pass a fresh reasoned order in accordance with law within 12 weeks from date. Such decision shall be communicated to the petitioner within a week thereafter."

Ratio

The uploading of a show-cause notice or an adjudication order exclusively under the 'Additional Notice and Orders' tab on the GST portal, without any concurrent or separate notification to the taxpayer, constitutes a breach of the principles of natural justice. In such circumstances, an appeal cannot be dismissed solely on the grounds of limitation, and the appellate authority is bound to consider the matter on its merits to ensure the ends of justice are met.

Background

The dispute arose when the petitioner was issued a show-cause notice in Form DRC 01 dated 16.05.2024, demanding tax, interest, and penalty. The notice was uploaded to the GST portal but placed under the 'Additional Notice and Orders' tab. Consequently, the petitioner missed the adjudication proceedings, leading to an adverse order. Upon discovering the order in January 2026 via a phone call, the petitioner filed an appeal under Section 107 of the West Bengal Goods and Services Tax Act and Central Goods and Services Tax Act, 2017, which was dismissed by the Respondent No. 3 for being barred by limitation.

The State respondents argued that hard copies of the show-cause notice had been received, citing a letter from August 2024. However, the Court found the petitioner’s argument regarding the lack of specific portal intimation compelling enough to establish a prima facie case. The writ petition was ultimately disposed of with directions to the appellate authority to hear the case afresh on its merits.

Case Details:
Case No.: WPA 6436 of 2026
Case Title: Arun Kumar Dutta vs. The State of West Bengal & Ors.
Appearances:
For the Petitioner(s): Mr. Himangshu Kumar Ray, Mr. Subhasis Podder, Ms. Shiwani Shaw, Mr. Rantu Bose
For the Respondent(s): Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee

Source: 2026 CaseBase(CAL) 2557