2026-VIL-1238-MAD
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SGST High Court Cases

GST - Service of notice through the portal - Section 169 of CGST Act, 2017 - Petitioner did not file a reply to the SCN or appear for personal hearing despite reminder notices, and an assessment order was passed ex-parte. The SCN, reminders and the order were only uploaded in the Additional Notices and Orders tab on the portal - The Petitioner contended that it was unaware of the notices and orders and that principles of natural justice were violated. Whether the assessment order passed on the basis of notices only uploaded on the portal is sustainable when the petitioner did not respond - HELD - Sending notice by uploading it on the portal is sufficient service. However, an officer who sends repeated reminders despite no response from the taxpayer should apply his mind and explore the possibility of sending notices by other modes prescribed in Section 169(1), preferably by RPAD. Otherwise the service of notice will not be an effective service and it would only amount to fulfilling empty formalities - Passing an ex-parte order by fulfilling empty formalities serves no useful purpose and only paves the way for multiplicity of litigations. There was a lack of effort in applying the available opportunities to serve the notices and orders effectively on the Petitioner, and the assessment order suffers from a violation of the principles of natural justice - The assessment order is quashed and the matter is remanded for fresh consideration. The writ petition is disposed of
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