HC Sets Aside Assessment Passed Without Proper Service or Opportunity of Hearing

Case Details: Cmkr Ganesan and Bros vs. Deputy Commissioner (CT)GST, Madurai - [2026] 183 taxmann.com 275 (Madras)

Judiciary and Counsel Details

• Krishnan Ramasamy, J.
• R. Karunanidhi for the Appellant.
• R.Suresh Kumar, AGP for the Respondent.

Facts of the Case

The petitioner received a show cause notice (SCN) and all subsequent communications only by uploading the same on the GST portal. The petitioner submitted that they were unaware of the portal uploads and therefore did not file any reply. In the absence of a response to the uploaded notices, the Assessing Officer passed ex parte assessment orders confirming the proposals and subsequently rejected the statutory appeal on the ground of limitation. It was contended that the service exclusively through the portal, without personal delivery or alternative statutory modes, violated the principles of natural justice. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that although portal upload constitutes sufficient service in law, in the absence of any response, the Assessing Officer ought to have attempted other statutory modes of service under Section 169 of the CGST Act, preferably by Registered Post with Acknowledgment Due (RPAD), to ensure effective notice. The Court observed that confining compliance to portal uploads amounted to empty formalities and paved the way for multiplicity of litigations. Accordingly, the assessment order and the order rejecting the appeal were set aside, and the matter was remanded for fresh adjudication subject to payment of 25% of the disputed tax amount.