Madras HC Makes Fresh GST Hearing For Hosur Firm Conditional On 25% Disputed-Tax Payment, Says Officers Should Try Other Notice Modes After Portal Silence

The petitioner challenged the respondent’s GST assessment order dated 16 April 2025, issued for FY 2021–22.

The petitioner stated that notices had been uploaded in the GST portal’s “View Additional Notices and Orders” section, of which it was unaware, and that the assessment was made without a personal hearing.

The respondent acknowledged that no personal hearing had been provided. The petitioner offered to pay 25% of the disputed tax as a condition for remand.

The Court noted that the show-cause notice had been uploaded on the portal and that the assessment confirmed its proposals.

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

Although portal service is sufficient, where a taxpayer does not respond to notices issued through one mode, the proper officer should consider other available modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

An assessment should also afford the taxpayer the opportunity of a personal hearing where required; formal compliance that does not effectively communicate the notice may undermine that opportunity.

The Court accepted that uploading notices on the GST portal constituted a valid mode of service, but held that the absence of any response should have prompted the officer to explore other modes under Section 169(1), rather than proceed on the basis of portal notices alone.

The respondent also admitted that the petitioner had not received a personal hearing. In these circumstances, and given the petitioner’s offer to pay 25% of the disputed tax, the Court considered remand appropriate, subject to that payment.

Any amount already recovered or deposited may be adjusted toward that payment; the setting aside takes effect upon payment.

The petitioner must file its reply and supporting documents within three weeks after payment. The respondent must then consider the reply, give 14 clear days’ notice fixing a personal hearing, and pass a fresh order on the merits and in accordance with law.

The writ petition was disposed of without costs.