Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST Act

The HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under "View of additional notices and orders" column, which petitioner was unaware of. The Court determined the impugned orders were passed ex parte without affording the petitioner opportunity of hearing. The matters were remanded to the first respondent for fresh consideration with direction to provide proper notice and hearing opportunity to the petitioner. .....

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