The Calcutta High Court has set aside both an appellate order rejecting a delay-condonation application and the underlying GST adjudication order after finding that the taxpayer may have missed the show cause notice because it was uploaded on the “additional notices” portal. 

The bench of Justice Aryak Dutt observed that the taxpayer’s challenge to the adjudication order deserved consideration on merits rather than being defeated solely on technical grounds of limitation. 

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The bench noted that it was an admitted position that the show cause notice had been served through the additional notices portal and that there was a possibility that the taxpayer had overlooked the portal and consequently lost the opportunity to submit a reply. 

A show cause notice was issued to the taxpayer on August 29, 2023. The notice required the taxpayer to submit a reply by September 29, 2023. However, in the column meant for recording the date and venue of personal hearing, the authorities had mentioned “Not Applicable.” Thereafter, an Order-in-Original was passed on October 3, 2023 on the allegation that the taxpayer had failed to respond to the notice. 

The petitioners contended before the High Court that the show cause notice had been uploaded on the additional notices portal and was therefore overlooked. They argued that because they were unaware of the notice, they could not file a response. After learning about the adjudication order, they sought to challenge it by filing an appeal along with an application seeking condonation of delay. The delay-condonation application, however, was rejected by the appellate authority. 

The State authorities submitted that the delay-condonation application had been rejected because the appellate authority was of the view that the GST statute did not permit any further extension of time for filing the appeal beyond the prescribed period. 

The Court found merit in the contention that the adjudication order had been passed without considering the taxpayer’s defence and supporting documents. Consequently, it held that the interests of justice required the matter to be reopened and adjudicated afresh after granting the taxpayer an effective opportunity of hearing. 

The High Court set aside the order dated February 12, 2026 rejecting the delay-condonation application; and the Order-in-Original dated October 3, 2023 passed under the GST law. 

The Court directed the GST authorities to hear the matter afresh on merits after considering the taxpayer’s reply and supporting documents. It specifically clarified that during the fresh adjudication proceedings, the authorities must not reject the taxpayer’s case on the ground of limitation and should decide the matter strictly in accordance with law. 

The Court granted the taxpayer four weeks to submit a reply to the show cause notice along with all supporting documents. The authorities were directed to provide a hearing within four weeks thereafter.

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