Madras HC Gives Software Firm Fresh GST Hearing After 20% Tax Payment, Says Officers Should Try RPAD When Portal Notices Go Unanswered

The petitioner challenged an ex parte assessment order dated 17 December 2025, submitting that notices had been uploaded under “View Additional Notices and Orders” on the GST portal and that it was unaware of them.

The petitioner alleged that no personal hearing was afforded and undertook to pay 20% of the disputed tax to obtain a fresh hearing.

The State submitted that notices had been uploaded on the portal, but acknowledged that no personal hearing preceded the assessment order; it agreed to remittal subject to payment of 20% of the disputed tax.

The High Court considered the petition at the admission stage by consent.

Section 169(1) of the GST Act provides for valid modes of service of notices and orders.

Although service by uploading a notice on the GST portal is sufficient, where the taxpayer does not respond to notices sent through that mode, the officer should consider other available modes under Section 169(1), preferably registered post with acknowledgment due, to ensure effective service.

The Court also treated the absence of a personal hearing before the impugned assessment as a procedural deficiency warranting reconsideration.

The Court accepted that portal service was legally sufficient, but considered that the officer should have explored other statutory modes of service after the petitioner failed to respond, rather than treating portal uploads as an end in themselves.

It also noted the State’s acknowledgment that no personal hearing had been given and the petitioner’s undertaking to pay 20% of the disputed tax.

In those circumstances, the Court found remittal appropriate, subject to payment and provision of a fresh opportunity to respond and be heard.

The petitioner was directed to pay 20% of the disputed tax within four weeks of receiving the order; setting aside would take effect upon payment.

The petitioner must file objections and supporting documents within three weeks of payment.

The officer must then give 14 clear days’ notice fixing a personal hearing and pass fresh orders on the merits and in accordance with law.

The writ petition was disposed of without costs; W.M.P. No. 49254 of 2026 was ordered and the remaining miscellaneous petitions were closed.