Facts of the Case

The petitioner, Nvn Enterprises And Sri Kalavathi Agencies (GSTIN 33AQJPN4173E1ZX), challenged an assessment order dated 13.08.2024 for FY 2019-20 and its consequential DRC-07 summary, passed by the Deputy State Tax Officer, Madurai, under the CGST/TNGST Act, 2017. The show cause notice and three subsequent reminders were uploaded only on the GST common portal. The petitioner remained unaware of these communications and failed to file a reply in time, resulting in an ex-parte assessment order confirming the proposals without any personal hearing.

Issues Involved

  1. Whether repeated unanswered portal reminders, without the officer exploring alternate modes of service under Section 169, constitute effective service justifying an ex-parte order.
  2. Whether the resultant order, passed without personal hearing, can be sustained.

Petitioner's Arguments

  • The show cause notice and three reminders were uploaded solely on the GST portal, of which the petitioner had no knowledge, preventing a timely reply.
  • The impugned order was passed without any opportunity of personal hearing, and the petitioner was willing to pay 25% of the disputed tax in exchange for the order being set aside.

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 order was passed, and did not object to remand subject to the 25% pre-deposit offered.

Court Order / Findings

  • The Court reiterated that while portal-upload service is sufficient in law, an officer issuing repeated reminders without any response must apply his mind and explore alternate modes of service under Section 169(1), preferably RPAD, since failing to do so and merely passing an ex-parte order amounts to fulfilling an empty formality that breeds needless litigation.
  • The Court set aside the impugned assessment order dated 13.08.2024 and remanded the matter for fresh consideration, conditional on the petitioner paying 25% of the disputed tax within four weeks, with the setting-aside taking effect only from the date of such payment.
  • The petitioner was directed to file a reply 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), 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 generates avoidable 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 provision for the impugned order.

Decision – In Favour of

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

Case Details

Madurai Bench of Madras High Court; W.P.(MD)No.36009 of 2025 with W.M.P.(MD)No.28610 & 28612 of 2025; Coram: Hon'ble Mr Justice Krishnan Ramasamy; Date: 16.12.2025.

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