Unanswered GST Portal Notices: Madras HC Sets Aside Ex Parte Assessment, Says Officers Should Try Other Section 169 Service Modes

The petitioner challenged an assessment order dated 28 August 2024.

It submitted that notices and communications were uploaded under “View Additional Notices and Orders” on the GST portal, of which it was unaware, and that the assessment was made without a personal hearing.

The respondent accepted that no personal hearing had been provided and requested remittal for fresh consideration.

The petitioner also stated that the full tax liability had already been recovered.

The Court applied Section 169(1) of the GST Act, which provides for valid modes of service of notices and orders.

It accepted that service by uploading a notice on the GST portal is sufficient, but held that where the taxpayer does not respond, the officer should consider other modes of service prescribed by the provision, preferably registered post with acknowledgment due (RPAD), to make service effective.

The Court also relied on the requirement of a meaningful opportunity of personal hearing before an adverse assessment is made.

Although portal upload constituted a valid mode of service, the petitioner’s non-response called for the officer to consider whether notices could also be served through another prescribed mode.

The Court found that the assessment was made without a personal hearing and that the officer had not sufficiently pursued effective service.

In light of that procedural deficiency—and the submission that the tax liability had already been recovered—the Court considered remittal appropriate.

The petitioner was directed to file its reply and supporting documents within three weeks of receiving the order; thereafter, the respondent must provide 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.