Facts of the Case

The petitioner, Tvl. Elango Constructions, a proprietorship registered under GST (GSTIN 33AAJPE9087E2ZN), challenged three separate assessment orders dated 20.01.2025 (FY 2020-21), 02.12.2024 (FY 2021-22) and 10.12.2024 (FY 2023-24) passed by the State Tax Officer, Nanguneri Assessment Circle, under the CGST/TNGST Act, 2017. The show cause notices and subsequent reminders in all three matters were uploaded only on the GST common portal. The petitioner remained unaware of these communications, failed to file replies within time, and consequently suffered ex-parte assessment orders confirming the proposals without any personal hearing being granted.

Issues Involved

  1. Whether repeated portal-only reminders, without exploring alternate modes of service under Section 169 when there is no response, constitute effective service.
  2. Whether assessment orders passed without personal hearing after such service can be sustained.
  3. What relief is warranted where the petitioner offers to deposit part of the disputed tax.

Petitioner's Arguments

  • All notices and reminders were uploaded solely on the GST portal, of which the petitioner had no knowledge, preventing a timely reply.
  • The impugned orders were passed without affording any opportunity of personal hearing.
  • The petitioner was willing to pay 25% of the disputed tax in each case in exchange for the orders being set aside and a fresh opportunity granted.

Respondent's Arguments

  • The Additional Government Pleader confirmed the notices were uploaded on the GST portal but fairly admitted that no personal hearing was granted before the impugned orders were passed.
  • The department did not object to remand, subject to the 25% pre-deposit offered by the petitioner.

Court Order / Findings

  • The Court held that while service by portal upload is sufficient in law, an officer issuing repeated reminders without any response must apply his mind and explore alternate modes of service prescribed under Section 169(1), preferably by RPAD, since failing to do so and merely passing an ex-parte order amounts to fulfilling an empty formality and breeds needless litigation.
  • The Court set aside all three impugned orders and remanded the matters for fresh consideration, conditional on the petitioner paying 25% of the disputed tax in each case within four weeks, with the setting-aside taking effect only from the date of such payment.
  • The petitioner was directed to file replies within three weeks of payment, after which the respondent must issue a 14-day clear personal hearing notice before passing fresh orders on merits.

Important Clarification

  • Portal upload of a GST notice is legally sufficient service, but where an assessee remains unresponsive despite repeated reminders through the same channel, the assessing officer is expected to explore other valid modes of service under Section 169(1) of the CGST Act, such as RPAD, before proceeding ex-parte.
  • Failure to do so, followed by an ex-parte order without personal hearing, exposes the order to being set aside as an empty formality that only generates avoidable multiplicity of litigation.

Sections Involved

  • Section 169, CGST Act, 2017 – prescribed modes of service of notices, including portal upload and RPAD.
  • Section 73/74, CGST/TNGST Act, 2017 – underlying assessment provisions for the impugned orders.

Decision – In Favour of

Disposed of with directions, in part in favour of the assessee — orders set aside conditional on 25% pre-deposit, with fresh personal hearing directed.

Case Details

Madurai Bench of Madras High Court; W.P.(MD)Nos.36172 to 36174 of 2025 with W.M.P.(MD)Nos.28788, 28805 & 28802 of 2025; Coram: Hon'ble Mr Justice Krishnan Ramasamy; Date: 17.12.2025.

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