Facts of the Case: Shree J.V. Agency challenged an assessment order dated 15.12.2023 passed by the Assistant Commissioner, Tuticorin-III Assessment Circle, for the period April 2017 to March 2018. The petitioner's case was that all notices and communications, including the Show Cause Notice, were uploaded only on the GST common portal, of which the petitioner remained unaware, resulting in the impugned order being passed without any opportunity of personal hearing, confirming the entire tax demand.

Issues Involved:

  1. Whether uploading of a Show Cause Notice solely on the GST common portal, without further follow-up, satisfies the requirement of effective service under Section 169 of the GST Act.
  2. Whether an assessment order passed without personal hearing, following unanswered portal notices, can be sustained.

Petitioner's Arguments:

  • The petitioner was unaware of the Show Cause Notice issued through the GST Portal, and the original notice was never separately furnished, resulting in the impugned order being passed without any opportunity of personal hearing.

Respondent's Arguments:

  • The Government Advocate submitted that the notices had been duly uploaded on the GST Online Portal, but fairly admitted that no opportunity of personal hearing had been provided to the petitioner before passing the impugned order.

Court Order / Findings:

  • The Court accepted that uploading on the portal is, in principle, a sufficient mode of service, but held that where an officer sends repeated reminders without any response from the taxpayer, the officer ought to explore other modes of service prescribed under Section 169 of the GST Act, preferably by RPAD, rather than mechanically proceeding ex parte and merely fulfilling an empty formality.
  • Since the respondents had already recovered the entire tax amount and had admitted the lack of personal hearing, the Court set aside the impugned order dated 15.12.2023 and remanded the matter for fresh consideration.
  • The petitioner was directed to file a reply within three weeks, following which the respondent was to issue a 14-day clear notice fixing a personal hearing date and pass appropriate orders on merits thereafter.

Important Clarification:

  • While service by uploading on the GST common portal is a valid mode under Section 169, an officer who receives no response despite repeated portal reminders must, in the interest of effective service and to avoid multiplicity of litigation, explore other modes such as Registered Post with Acknowledgement Due — merely completing an empty formality of portal upload does not discharge the requirement of effective natural justice.

Sections Involved:

  • Section 169, GST Act, 2017 — modes of service of notice, order or communication.

Decision – In Favour of: Assessee.

Case Details: Madurai Bench of Madras High Court; W.P.(MD) No. 35559 of 2025 & W.M.P.(MD) Nos. 28217 and 28215 of 2025; Coram: Hon'ble Mr. Justice Krishnan Ramasamy; Date of Order: 12.12.2025.

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