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IN THE HIGH COURT OF JUDICATURE AT PATNA
Rajeev Ranjan Prasad, Ramesh Chand Malviya
Lord Vishnu Construction Pvt. Ltd. – Appellant
Versus
Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi – Respondent
| Table of Content |
|---|
| 1. petitioner's application for amendment and representation. (Para 2 , 3) |
| 2. petitioner's tax filings and details of impugned order. (Para 4 , 5 , 6) |
| 3. failure of notice communication to the petitioner. (Para 7 , 8) |
| 4. violation of natural justice in issuing the order. (Para 9 , 10) |
| 5. relevant case law supporting the petitioner's claim. (Para 12) |
| 6. state's argument on notice service compliance. (Para 14 , 15 , 16) |
| 7. court's consideration of notice service issues. (Para 18 , 19 , 20) |
| 8. analysis of electronic service of notices. (Para 21 , 22 , 23) |
| 9. conclusion on notice placement and quashing of the order. (Para 24 , 25 , 26) |
| 10. final order allowing the petition. (Para 27 , 28) |
JUDGMENT :
RAJEEV RANJAN PRASAD, J.
Mrs. Archana learned Senior counsel for the petitioner and Mr. Anshuman Singh, learned Senior standing counsel for the CGST and CX and Mr. Vikash Kumar, Standing counsel for the State.
2. This writ petition has been preferred seeking the following reliefs :
That the Present Writ Petition is being filed for the following reliefs:
i) For direction upon the Respondent Commissioner of State Tax, Department of State Tax, Government of Bihar, Patna to register, hear and
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
Effective communication of adjudication orders is essential for initiating limitation under GST laws, and electronic service via the Common Portal alone does not satisfy this requirement.
The court held that lack of proper service of notice due to vagueness in the GST portal's structure violated the principles of natural justice.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
Proper service of notices is essential for upholding natural justice, and jurisdiction must be established based on the correct address of the party involved.
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
The court highlighted the importance of providing effective notice and opportunity for a personal hearing in compliance with procedural fairness requirements.
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