Facts of the Case

M Gnanaraj, a contractor, challenged an assessment order dated 17.06.2025 passed under Section 73 of the TNGST Act, 2017 for the assessment year 2024-25. The petitioner's case was two-fold: first, that all notices/communications were uploaded only on the GST common portal and, being unaware of them, he could not file a reply within time, resulting in an order without any opportunity of personal hearing; and second, that Sections 73 and 74 of the GST Act stood omitted with effect from 01.04.2024, with only Section 74A applicable for FY 2024-25 onwards — so a show cause notice and order issued under Section 73 for that year were without jurisdiction.

Issues Involved

  1. Whether an assessment order for FY 2024-25 issued under Section 73 (rather than the newly applicable Section 74A) is without jurisdiction.
  2. Whether relying solely on GST portal upload as service, without exploring other modes under Section 169 when there is no response, satisfies the requirement of effective service and opportunity of hearing.

Petitioner's Arguments

  • The provisions of Sections 73 and 74 stood omitted from 01.04.2024, and only Section 74A applies for FY 2024-25 onwards; issuing notice/order under Section 73 for that year was without jurisdiction.
  • Uploading notices only on the GST portal, without any other mode of communication, meant the petitioner remained unaware and could not respond or be heard.

Respondent's Arguments

  • The Additional Government Pleader confirmed the submissions on the issuance of notice and fairly admitted that no opportunity of personal hearing was provided before the impugned order, and requested that the matter be remitted.

Court Order / Findings

  • The Court held that while sending notice by uploading on the GST portal is sufficient service in the first instance, where an officer sends repeated reminders without any response, the officer should explore other modes of service prescribed under Section 169 (such as RPAD) rather than mechanically completing an 'empty formality' that only breeds further litigation.
  • On jurisdiction, the Court accepted that since Sections 73 and 74 stood omitted with effect from 01.04.2024, only Section 74A could apply for FY 2024-25, and the impugned order issued under Section 73 for that year was without jurisdiction.
  • The impugned order dated 17.06.2025 was set aside and the matter remanded, with a pragmatic direction that the petitioner treat the impugned order itself as a notice under Section 74A and file a reply within four weeks, following which a 14-day clear notice for personal hearing must be issued before a fresh order is passed.

Important Clarification

  • For financial year 2024-25 onwards, GST demand notices and orders must be issued under Section 74A, not Sections 73/74, which stand omitted from 01.04.2024; a notice/order issued under the old sections for that period is without jurisdiction.
  • Where a taxpayer does not respond to GST portal notices despite repeated reminders, the proper officer should explore alternate modes of service under Section 169 before proceeding ex-parte, to avoid orders being set aside for ineffective service.

Sections Involved

  • Section 74A, CGST/TNGST Act, 2017 — determination of tax for periods from FY 2024-25 onwards, replacing Sections 73/74.
  • Section 169, CGST/TNGST Act, 2017 — modes of service of notice/orders.

Decision – In Favour of

The writ petition was allowed in favour of the Assessee, with the impugned order set aside for lack of jurisdiction and remanded for fresh proceedings under the correct provision, Section 74A.

Case Details

Court: Madurai Bench of the Madras High Court
Case No.: W.P.(MD)No.100 of 2026
Coram: Hon'ble Mr. Justice Krishnan Ramasamy
Date of Order: 06.01.2026

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.