After No Reply to GST Portal Notices, Madras HC Reopens Assessment on 25% Payment and Says Officers Should Try Other Service Modes

The petitioner challenged an assessment order dated 20 December 2025 under Section 73 of the TNGST Act, 2017, concerning FY 2021–22.

The notices had been uploaded to the GST portal, but the petitioner said it had not seen them and had not received the original show-cause notice; the respondent acknowledged that no personal hearing had been provided.

The petitioner sought an opportunity to respond and offered to pay 25% of the disputed tax, after deducting amounts already paid.

Section 169(1) of the GST Act recognizes prescribed modes of service, including service through the GST portal.

The Court held that portal service is sufficient, but where a taxpayer does not respond to notices sent through that mode, the officer should consider other available modes under Section 169, preferably registered post with acknowledgment due (RPAD), to ensure effective service.

The Court also applied the principle that an affected taxpayer should receive a personal hearing before an adverse assessment order is passed; no precedent was cited.

Although the show-cause notice had been uploaded to the GST portal, the Court considered the absence of any response a reason for the officer to explore other modes of service rather than proceed solely on portal notices.

The respondent also acknowledged that no personal hearing had been given. In light of these circumstances, and the petitioner’s offer to pay 25% of the disputed tax after accounting for prior payments, the Court found it appropriate to set aside the assessment order conditionally and remit the matter for fresh consideration.

The petitioner must file its reply and supporting documents within three weeks of payment; the respondent must then give 14 days’ clear notice of a personal hearing and decide the matter on the merits and in accordance with law.

The third respondent bank was directed to defreeze the petitioner’s account upon production of the order and proof of payment. The writ petition was disposed of without costs.