A GST Notice Hidden in the Portal: When Uploading Is Not Effective Notice

M/s Sharma Transport Agency v. Deputy Commissioner, State Tax, Asansol Charge & Ors. | Calcutta High Court | 24 September 2026

A show cause notice must give the taxpayer a real chance to respond. The Calcutta High Court examined a Section 73 notice uploaded only under the GST portal’s “Additional Notices and Orders” tab without demonstrated separate intimation.

The taxpayer said it learned of the notice and the resulting adjudication only much later. A consequential recovery notice had also been issued to a third party holding amounts payable to it.

On these facts, the Court held that the taxpayer had been deprived of an effective opportunity to reply. It set aside the notice, adjudication order and recovery notice, while permitting the authority to issue a fresh notice and decide the matter after a reply and personal hearing.

Practical effect: The ruling concerns effective communication and fair procedure, not whether the tax demand is ultimately correct. Taxpayers should preserve portal records; authorities should be able to show meaningful notice. Source: https://lawlens.in/stories/uploading-a-gst-show-cause-notice-only-under-additional-notices-violates-natural-justice-2b5eac8a1d8d4e86a5cb01647e43b270/