M Gnanaraj Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court disposed of a writ petition challenging an assessment order dated 17.06.2025 passed under the GST law. The petitioner contended that all notices and communications were uploaded only on the GST common portal and, due to lack of awareness, no reply could be filed. As a result, the impugned order was passed ex parte without affording any opportunity of personal hearing. It was further argued that Sections 73 and 74 of the GST Act stood omitted with effect from 01.04.2024 and that, for financial year 2024–25 onwards, only Section 74A was applicable. Despite this, the respondent had issued a show cause notice under Section 73 and passed the assessment order, rendering it without jurisdiction.
The respondent fairly admitted that the notice was issued under Section 73 and that no personal hearing had been provided. The Court observed that while service of notice through the GST portal is legally valid, where repeated portal notices elicit no response, the proper officer should explore other modes of service prescribed under Section 169 of the Act to ensure effective communication. Passing ex parte orders by merely completing procedural formalities was held to be undesirable as it leads to avoidable litigation.
