The ruling in brief
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing
Provisions considered
Section 169, read with sections 73 and 107, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017