HC Quashes GST Demand for Failure to Serve SCN via RPAD

Case Details: Tvl. C. Ragupathi Contractor vs. Deputy State Tax Officer - [2026] 183 taxmann.com 556 (Madras)

Judiciary and Counsel Details

• Krishnan Ramasamy, J.
• Sudalai Muthu N. for the Petitioner.
• R.Suresh Kumar, AGP for the Respondent.

Facts of the Case

The petitioner challenged the impugned assessment order. He submitted that he was not aware of the issuance of the show cause notice (SCN) uploaded on the GST portal and that the original of the said notice was not furnished. It was further contended that the impugned assessment order was passed without affording any opportunity of personal hearing. The petitioner relied on Section 169 of the CGST Act and submitted that the lack of effective service rendered the proceedings and order unsustainable. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that sending a notice by uploading it on the GST portal constitutes sufficient service; however, where there was no response from the taxpayer, the jurisdictional officer under CGST should have strictly explored alternative modes of service, preferably by way of RPAD. The Court observed that the failure to provide such opportunities resulted in ineffective service to the petitioner. Consequently, the impugned assessment order confirming the demand was set aside, and the matter was remanded. It directed that the assessment be reconsidered in accordance with the provisions of Section 169 of the CGST Act and the Tamil Nadu GST Act.