Madras HC Sets Aside Medicals Owner’s GST Assessment Over Portal-Only Notices, Subject To 25% Deposit And Fresh Hearing

The petitioner challenged a Form DRC-07 assessment order dated 15 November 2025 for assessment year 2021–2022.

He claimed that the show-cause notice and personal-hearing notice had only been uploaded to the GST Portal, without physical service, and that he had no opportunity to respond or be heard.

He offered to deposit 25% of the disputed tax and sought remand for a response and personal hearing.

The respondent did not oppose remand on that condition.

The Court applied the principles of natural justice, including the requirement to afford a meaningful opportunity to respond and be heard before making an adverse assessment.

It observed that where the statute provides alternative modes of serving notice, the authority should adopt an effective mode rather than repeatedly relying only on uploads to the common portal when no response is received.

The judgment does not identify a specific statutory provision or precedent.

The Court noted that the show-cause notice had been uploaded to the GST Portal and that the petitioner claimed not to have known of it; no reply was received before the assessment order was made.

In those circumstances, the respondent’s reliance on portal uploads, without an effective mode of service or an opportunity for personal hearing, resulted in a denial of natural justice.

The Court therefore found it just and necessary to allow the petitioner to present his case on the merits, subject to the agreed deposit condition.

The petitioner must file his reply and supporting documents within the following two weeks.

Upon receipt, the respondent must issue 14 days’ clear notice fixing a personal hearing and then pass a fresh order on the merits and in accordance with law, as expeditiously as possible.

The writ petition was disposed of without costs; the connected miscellaneous petitions were dealt with as stated in the order.