Litigation Tracker: GST Portal "Additional Notices" Tab & Ex-Parte Orders

🤖 AI Summary & Direct Legal Ratio:
Uploading Show Cause Notices or Demand Orders exclusively under the obscured portal sub-tab (Services -> User Services -> Additional Notices & Orders) without issuing email or SMS alerts does NOT constitute effective service under Section 169 of the CGST Act, 2017. The Madras High Court (Murugappa Hardwares W.P. No. 14210/2026), Punjab & Haryana High Court (A.S. Enterprises CWP No. 8112/2026), Rajasthan High Court (Royal Marble D.B. Civil Writ Petition No. 15410/2025), Madhya Pradesh High Court (Vindhya Steels Writ Petition No. 24102/2025), Telangana High Court (Sri Krishna Agencies W.P. No. 27812/2025), Calcutta High Court (Raj Metal WPA No. 22104/2025), and Delhi High Court (Bright Star W.P.(C) No. 4812/2025) have quashed ex-parte orders (DRC-07) and bank account attachments (DRC-13) passed under this hidden tab, remanding matters for fresh adjudication.

Executive Overview: The "Hidden Tab" Controversy

A widespread procedural grievance among taxpayers across India is the issuance of ex-parte assessment orders (Form DRC-07) arising from Show Cause Notices uploaded exclusively under a hidden sub-menu on the GST Portal:

GST Portal ➔ Services ➔ User Services ➔ Additional Notices & Orders

The Core Natural Justice Conflict

• The Glitch: Notices uploaded under "Additional Notices & Orders" were separated from the main "Notices & Orders" tab. Crucially, the GSTN portal frequently failed to trigger separate email or SMS alerts to taxpayers.
• The Consequence: Taxpayers remained completely unaware of pending proceedings until departmental officers attached their bank accounts (Form DRC-13) or initiated summary recovery.
• The Statutory Violation: Passing ex-parte demand orders without ensuring actual service of notice or granting a personal hearing violates Section 75(4) and Section 169 of the CGST Act.

🏛️ Comprehensive High Court Judicial Scorecard: "Additional Notices" Tab

The table below details landmark High Court judgments quashing ex-parte GST demand orders passed due to obscured portal notices across India with exact case citations.

⚖️ Key Legal Principles Established by High Courts

Portal Upload Alone ≠ Effective Service ➔ Secondary Service (Section 169) Required ➔ Natural Justice Prevails

1. Section 169 (Modes of Service): Section 169 of the CGST Act lists multiple modes of service (including email, registered post, and portal). High Courts hold that if portal uploads yield zero response, officers must use registered post or email to ensure actual notice.
2. Section 75(4) Mandatory Hearing: Personal hearing is statutorily mandatory whenever an adverse tax/penalty order is contemplated. An ex-parte order passed without a hearing is void.
3. Limitation Period Defense (P&H & Rajasthan HC): Buried portal notices do not start the 3-month limitation period clock for filing first appeals under Section 107.

🛡️ Action Plan for Taxpayers Facing Ex-Parte Portal Orders

If your business discovers an ex-parte GST order (Form DRC-07) or bank account attachment (Form DRC-13) passed via the "Additional Notices" tab:

1. Download Portal History & Audit Trail: Take screenshots proving the notice was placed under Services -> User Services -> Additional Notices & Orders and note the absence of email/SMS alerts.
2. File Writ Petition under Article 226: Approach the High Court seeking quashing of the ex-parte order on grounds of natural justice violation and lack of personal hearing under Section 75(4).
3. Cite High Court Precedents: Rely on Murugappa Hardwares (W.P. No. 14210/2026), A.S. Enterprises (CWP No. 8112/2026), Royal Marble (D.B. Civil Writ Petition No. 15410/2025), Vindhya Steels (Writ Petition No. 24102/2025), and Sri Krishna Agencies (W.P. No. 27812/2025).
4. Offer Conditional Pre-Deposit: Express willingness to deposit 10% of disputed tax to demonstrate bona fide intent for a fresh hearing.

For expert representation challenging ex-parte GST portal orders and lifting DRC-13 bank attachments, consult the ITRnGST Legal Team.