Case Details: S.M.A. Siddique Steels vs. State Tax Officer/Commercial Tax Officer [2026] 183 taxmann.com 621 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
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J.Sankarapandian for the Petitioner.
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R.Suresh Kumar, AGP for the Respondent.
Facts of the Case
The petitioner challenged the impugned assessment order issued by the State Tax Officer/Commercial Tax Officer. The factual sequence reveals that the show cause notice (SCN) was issued solely by uploading it on the GST portal, without utilizing any alternative modes of service. The petitioner did not respond, asserting that he had no knowledge of the SCN. The assessment order was passed ex parte, denying the petitioner an opportunity of personal hearing. It was contended that such proceedings violated the principles of natural justice. The matter was placed before the High Court.
High Court Held
The High Court held that while portal upload is a valid mode of communication, the Assessing Officer ought to have ensured effective service by exploring alternative modes, preferably through registered post with acknowledgment due (RPAD), when no response was received. The court set aside the impugned order, subject to the deposit of 25% of the disputed tax, and remanded the matter for fresh consideration after issuing due notice and affording personal hearing, in accordance with Section 169, read with Section 75 of the CGST Act and Tamil Nadu GST Act.
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