Facts of the Case

The petitioner, M/S K.K. Construction, challenged an adjudication order dated 24.02.2025 passed for the tax period 2020-21, preceded by a show cause notice dated 28.11.2024. The petitioner contended, relying on annexures and pleadings in the writ petition, that the contents of the show cause notice never became visible on the GST portal, preventing it from furnishing any reply.

Issues Involved

  1. Whether an adjudication order can be sustained where the preceding show cause notice, though technically uploaded, was never actually visible or accessible to the taxpayer on the GST portal.

Petitioner's Arguments

  • Though the impugned order was preceded by a show cause notice dated 28.11.2024, its contents never became visible on the GST portal, and the petitioner was thereby prevented from furnishing a reply on merits.

Respondent's Arguments

  • The Revenue's counsel appeared and was heard, though the Court found the petitioner's contention, on a prima facie perusal of the annexures and pleadings, to be correct.

Court Order / Findings

  • The Division Bench, comprising Justice Saumitra Dayal Singh and Justice Indrajeet Shukla, found the petitioner's contention prima facie correct on a perusal of the annexures and pleadings, and held that no useful purpose would be served in keeping the writ petition pending or calling for a counter affidavit.
  • The Court emphasised that the rules of natural justice require not only that the show cause notice be served, but that it be visible and available to the noticee so as to understand its contents and reply accordingly.
  • The impugned order dated 24.02.2025 was set aside and the matter remitted, with a direction that the department serve the show cause notice dated 28.11.2024 afresh through process server or speed post, in addition to resolving the portal's technical glitch, granting the petitioner a month's time thereafter to reply, with the entire proceedings to conclude by 31.03.2026 and no objection as to limitation to be entertained.

Important Clarification

  • Uploading a show cause notice on the GST portal is not, by itself, sufficient compliance with natural justice if the notice does not actually become visible/accessible to the noticee due to a technical glitch; in such cases, the department must additionally serve the notice through a conventional mode such as process server or speed post.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / U.P. GST Act, 2017 — adjudication and show cause notice provisions, read with the general principles of natural justice governing service of notice.

Decision – In Favour of

In favour of the Assessee — the adjudication order was set aside and the matter remitted, with the department directed to effect proper physical service alongside resolving the portal glitch.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 4324 of 2025
Coram: Hon'ble Saumitra Dayal Singh, J. and Hon'ble Indrajeet Shukla, J.
Date of Order: 08.10.2025

Link to Download the Order

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