Madras HC Reopens Proprietor’s GST Assessment After Portal-Only Notices And No Personal Hearing, Conditional On 10% Tax Deposit

The petitioner challenged the Deputy Commercial Tax Officer’s order dated 26 December 2025 under Section 73 of the TNGST/CGST Act, 2017, for FY 2021–22.

The notices had been uploaded to the GST portal, but the petitioner said she was unaware of them and did not respond.

The respondents accepted that no personal hearing had been provided.

The petitioner offered to pay 10% of the disputed tax in exchange for an opportunity to present her case.

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

Although uploading a notice to the GST portal constitutes sufficient service, where a taxpayer does not respond to notices sent through that mode, the officer should consider other prescribed modes of service, preferably registered post with acknowledgment due (RPAD), to ensure effective service.

The Court also treated the absence of a personal hearing as relevant to the fairness of the assessment process.

No precedent was cited.

The Court accepted that portal upload was a valid mode of service, but held that repeated non-response should have prompted the officer to explore another mode available under Section 169(1), rather than proceed ex parte without a personal hearing.

It considered the resulting service effort inadequate and noted the petitioner’s willingness to pay 10% of the disputed tax.

Those circumstances justified setting aside the order and remitting the matter on that condition.

The petitioner must pay 10% of the disputed tax within four weeks of receiving the order; the setting aside takes effect upon payment.

She must file her objections and supporting documents within three weeks thereafter.

On receipt, the second respondent must give 14 days’ clear notice fixing a personal hearing, hear the petitioner, and pass a fresh order on the merits in accordance with law.

No costs were ordered, and the connected miscellaneous petition was closed.