Madras HC Sets Aside Trader’s GST Assessment For Fresh Hearing On 25% Deposit, Says Officers Should Try Other Modes After Portal Notices Go Unanswered

The petitioner challenged the respondent’s assessment order dated 13 November 2025 for the 2021–22 tax period.

Notices had been uploaded to the GST portal, but the petitioner said it had not seen them and therefore had not replied.

The petitioner also alleged that it had not been given a personal hearing.

The respondent acknowledged that no personal hearing had been provided and agreed to a remand subject to the petitioner paying 25% of the disputed tax.

Section 169(1) of the GST Act recognises prescribed modes of service, including service through the GST portal.

The Court accepted that portal upload is sufficient service, but held that where a taxpayer does not respond to notices sent through one mode, the officer should explore other modes available under Section 169(1), preferably registered post with acknowledgment due, to effect service meaningfully rather than as an empty formality.

The Court also required a personal hearing before fresh orders were passed.

Although the notices had been uploaded to the GST portal, the petitioner’s non-response should have prompted the officer to consider other statutory modes of service.

The Court also noted that the respondent conceded that no personal hearing had been afforded.

In those circumstances, and in light of the petitioner’s offer to pay 25% of the disputed tax, the Court considered it appropriate to set aside the order and remand the matter on conditions.

The setting aside would take effect upon payment.

The petitioner must file its reply and supporting documents within three weeks after payment.

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

The writ petition was disposed of without costs.