T. Ashok Kumar Contractor Vs Deputy State Tax officer (Madras High Court)
In T. Ashok Kumar Contractor Vs Deputy State Tax Officer, the Madras High Court examined the validity of an assessment order dated 10.02.2025 passed without granting an opportunity of personal hearing to the petitioner. The writ petition challenged the impugned order on the ground that all notices and communications were uploaded only on the GST common portal, and the petitioner was unaware of such notices. As a result, no reply was filed within the stipulated time, leading to the passing of the assessment order without personal hearing.
The petitioner submitted that the original show cause notice was not furnished and that the respondent had already recovered 25% of the disputed tax amount. It was argued that the order was passed without affording an opportunity to present the case. The respondent contended that uploading notices on the GST portal constitutes sufficient service. However, it was fairly admitted that no opportunity of personal hearing had been provided prior to passing the impugned order, and a request was made to remit the matter.
The Court observed that although uploading notices on the portal is a valid mode of service, when repeated reminders evoke no response, the officer must apply his or her mind and explore other modes of service prescribed under Section 169 of the GST Act. The Court emphasized that merely passing an ex parte order after uploading notices would amount to fulfilling empty formalities and could result in unnecessary litigation, thereby wasting administrative and judicial time.
