GST Authorities Must Ensure Effective Notice Service Before Passing Ex Parte Assessment Orders.

The petitioner challenged an assessment order dated 24 April 2026 under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.

He submitted that the show-cause notice and personal-hearing notice had only been uploaded on the GST portal, that he had not received physical copies, and that the final order was also uploaded without physical service.

He sought an opportunity to reply and be heard, and expressed willingness to deposit 25% of the disputed tax demand.

The respondent did not oppose reconsideration on that condition.

Whether the assessment order should be set aside where the petitioner claimed not to have received effective notice or an opportunity of personal hearing

Whether setting aside the order and remanding the matter could be conditioned on payment of 25% of the disputed tax

The Court considered Article 226 of the Constitution and Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, under which the challenged assessment order had been passed.

It applied the principles of natural justice, holding that an affected person must have an opportunity to present their case, including a personal hearing.

It also observed that where the statute provides alternative modes of service, the authority should adopt an effective mode rather than rely solely on repeated uploads to the common portal when no response is received.

The Court accepted that the show-cause notice had been uploaded to the GST portal and noted the petitioner’s claim that he was unaware of it and had not been physically served.

Because the petitioner had filed no response, the Court considered that the respondent should have used an effective alternative mode of service rather than relying on portal uploads.

In the circumstances, the order had been made without affording the petitioner an opportunity of personal hearing, resulting in a violation of natural justice; reconsideration on the merits was therefore warranted.

The petitioner must file a reply and supporting documents within two weeks thereafter.

The respondent must then provide 14 days’ clear notice of a personal hearing and pass fresh orders on the merits and in accordance with law.

Upon proof of the 25% payment, the petitioner’s bank account is to be de-frozen forthwith.

The petition was disposed of without costs, and the connected miscellaneous petition was closed.