Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice

Last updated: 30 December 2025

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The Delhi High Court has ruled that issuing GST adjudication orders based solely on notices uploaded to the 'Additional Notices & Orders' tab of the GST portal, without ensuring the taxpayer actually received the notice or had a fair opportunity to respond, violates the principles of natural justice. The court set aside such an order and directed a fresh adjudication with a proper hearing. This ruling also touches upon the validity of certain government notifications extending time limits for GST proceedings, which have faced legal challenges in other courts.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Kurlon Retail Limited v. Sales Tax Officer & Ors. [W.P.(C) 13121/2025, order dated August 28, 2025] held that where a show cause notice and reminders are only uploaded on the "Additional Notices & Orders" tab of the GST portal, without proper notice or opportunity of hearing, the resulting ex-parte adjudication order violates principles of natural justice and must be set aside. The Court remanded the matter for fresh adjudication with due opportunity, and clarified that the outcome is subject to the Supreme Court's pending decision on the validity of extension notifications.

Citation :
W.P.(C) 13121/2025, order dated August 28, 2025

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Attached File : 33169_5932_kurlon_retail_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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