Order Date –  08 May 2025 

Parties:  Tvl. JRS Document Services Vs Deputy Commercial Tax Officer

Facts -

• The Petitioner, Tvl. JRS Document Services, engaged in the document scanning business, was issued a SCN for FY 2019–20 under Section 73, alleging incorrect return filing and impugned order was passed demanding tax, interest and penalty.
• The petitioner alleged that no proper show cause notice was served, only uploaded on the GST portal, which went unnoticed, and no opportunity for hearing was given.

Issue –

• Whether uploading of a show cause notice on the GST portal without any additional mode of service and passing an order without a personal hearing amounts to violation of principles of natural justice?

Order –

• The Single Bench of Hon’ble High Court observed that mere uploading the notice repeatedly without ensuring their receipt by the petitioner cannot be considered as effective service. Such mechanical compliance does not serve any useful purpose and the same will only lead to multiplicity of litigations, wasting not only the time of the Officer concerned, but also the precious time of the Appellate Authority / Tribunal and this Court as well. 
• Thus, when there was no response from the tax payer to the notice uploaded in the portal, the Officer should have sent the notice through RPAD, which would have served the purpose. 
• Hence it was held that the impugned assessment order passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notices is illegal and unsustainable.