Facts of the Case

The petitioner, Tvl. Ravichandran Traders, represented by its proprietor E. Ravichandran, challenged an assessment order dated 21.08.2024 passed by the Deputy State Tax Officer-2, Aruppukottai Assessment Circle. The petitioner submitted that all notices and communications were uploaded only on the GST common portal, of which the petitioner was unaware, resulting in an ex-parte order without any opportunity of personal hearing.

Issues Involved

  1. Whether service by uploading notices solely on the GST portal, without the officer exploring other prescribed modes when there was no response, amounts to effective service.
  2. Whether the resultant ex-parte assessment order deserves to be set aside.

Petitioner's Arguments

  • The petitioner was unaware of the notices uploaded only on the GST portal and hence failed to file a reply in time, resulting in the impugned order being passed without personal hearing; the petitioner offered to pay 25% of the disputed tax amount for an opportunity to present its case.

Respondent's Arguments

  • The department had uploaded the notices on the GST Online Portal, but the petitioner failed to avail the opportunity; the Additional Government Pleader fairly admitted no personal hearing had been granted and did not oppose remand subject to 25% pre-deposit.

Court Order / Findings

  • Justice Krishnan Ramasamy reiterated that while portal upload is a sufficient mode of service in law, an officer receiving no response despite repeated reminders must explore other modes prescribed under Section 169 of the GST Act, such as RPAD, before passing an ex-parte order.
  • Passing an ex-parte order by merely fulfilling "empty formalities" of portal service does not serve any useful purpose and only multiplies litigation, wasting the time of the officer, the appellate forum and the Court.
  • The impugned order dated 21.08.2024 was set aside and the matter remanded, subject to payment of 25% of the disputed tax within four weeks, with the respondent directed to issue a 14-day clear notice for personal hearing before passing fresh orders on merits.

Important Clarification

  • Where a taxpayer fails to respond to notices served exclusively through the GST portal, tax officers should explore additional service modes such as RPAD under Section 169(1) before proceeding ex-parte, failing which the resulting order risks being set aside for want of effective service.

Sections Involved

  • Section 169, Tamil Nadu Goods and Services Tax Act, 2017 — modes of service of notice, decision, order, summons or communication.

Decision – In Favour of

Disposed of with directions, in part in favour of the Assessee — assessment order set aside subject to 25% pre-deposit and a fresh opportunity of hearing.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD)No.36262 of 2025 and W.M.P.(MD)No.28866 of 2025
Coram: Hon'ble Mr. Justice Krishnan Ramasamy
Date of Order: 18.12.2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.