Facts of the Case: The petitioner challenged the assessment order passed under Section 73 for FY 2020–21. The Petitioner contended that no notice in Form GST DRC-01 was ever served. Neither notices/intimations were uploaded on the GST portal nor communicated by e-mail. Screenshots from the GST portal (Annexure-4) showed “no records found” under the notices tab. Though a reply in Form GST ASMT-11 had been filed against scrutiny notice ASMT-10, no further communication was received. The demand order was uploaded later ex parte, without personal hearing. Reliance was placed on Instruction No. 04/2023-GST dated 23.11.2023 (CBIC) mandating electronic service of notices/orders.
Issue: Whether the assessment order dated 21.02.2025 under Section 73 of the GST Act could be sustained when the petitioner claimed non-service of notices and lack of opportunity of hearing, and the record showed inconsistencies in service of notices on the GST portal.
Held that: The Court held that the Court found from the GST portal screenshot that no notices/intimations were uploaded in the petitioner’s account. The assessment order relied on an ASMT-10 of July 2021 but did not mention the ASMT-10 dated 30.03.2022 and reply ASMT-11 dated 01.06.2022, though the department later claimed consideration of the same in its instruction.
The Court held that no additional reasons outside the order can cure defects in the original assessment order. Since the order was passed ex parte without proper service of notices and opportunity of hearing, it suffered from violation of principles of natural justice.
The assessment order dated 21.02.2025 was set aside. The authority was directed to properly serve all documents and notices within 7 days. Allow the petitioner to file reply within 2 weeks thereafter. Pass a fresh order within 3 months, after considering the petitioner’s reply. The petitioner was directed to cooperate and not seek unnecessary adjournments.
Case name: M/s OLA FLEET TECHNOLOGIES PRIVATE LIMITED, BHUBANESWAR v. STATE OF ORISSA & ORS. vide WP(C) No.17650 of 2025 dated 18.09.2025
To read the complete judgement 2025 Taxo.online 2364
