Case Details: Tvl. Kavitha Litho Press vs. Deputy State Tax Officer, Tuticorin - [2026] 184 taxmann.com 366 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
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Raja Karthikeyan for the Petitioner.
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R. Suresh Kumar, AGP for the Respondent.
Facts of the Case
The petitioner was subjected to assessment proceedings wherein a show cause notice (SCN) was uploaded on the GST portal. It was contended that no original notice was served and that it had no knowledge of such notice, resulting in failure to file a reply within the prescribed time. The jurisdictional officer proceeded to pass assessment and summary orders ex parte without granting a personal hearing. It was submitted that mere uploading of the notice on the portal, without resorting to other statutory modes of service under Section 169 of the CGST Act, rendered the service ineffective and led to the denial of the opportunity of hearing. The matter was placed before the High Court.
High Court Held
The High Court held that although uploading a notice on the GST portal is a recognised mode of service under Section 169 of the CGST Act, where no response is received, the jurisdictional officer under the CGST Act is required to adopt alternative statutory modes to ensure effective service. It was observed that failure to use such alternate modes, particularly when the assessee claims a lack of knowledge. The Court held that passing of assessment orders without ensuring effective service and without granting a personal hearing violates the principles embedded in Section 75 of the CGST Act. Accordingly, the impugned assessment and summary orders were set aside, and the matter was remanded for fresh adjudication with a direction to provide an opportunity of personal hearing, subject to the deposit of 25 per cent of the disputed tax.
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