Tvl. SPR Enterprises Vs Deputy State Tax Officer-2 (Madras High Court)
The writ petition challenged an assessment order dated 16.12.2024 and its consequential summary order dated 19.12.2024 passed by the Deputy State Tax Officer. The petitioner contended that all notices and communications were uploaded on the GST common portal. Since the petitioner was unaware of such notices, no reply was filed within time. Consequently, the impugned assessment order was passed without affording any opportunity of personal hearing.
The petitioner submitted that the original show cause notice was not furnished and that the ex parte order was passed confirming the proposals contained in the notice. The petitioner expressed willingness to pay 25% of the disputed tax amount and sought an opportunity to present its case by setting aside the impugned order.
The respondents submitted that notices were uploaded on the GST portal and that service through the portal was valid. However, it was fairly admitted that no opportunity of personal hearing was granted prior to passing the order. The respondents requested that the matter be remitted back, subject to payment of 25% of the disputed tax amount.
The Court observed that although uploading notices on the GST portal constitutes sufficient service, where repeated reminders are sent and there is no response from the taxpayer, the officer should apply his or her mind and explore other modes of service prescribed under Section 169 of the GST Act. The Court emphasized that relying solely on portal uploads, without attempting other modes such as registered post acknowledgment due (RPAD), would amount to mere formality rather than effective service. Passing ex parte orders in such circumstances would lead to multiplicity of litigation and wastage of time for authorities and courts.
