Sekar Stores Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court, in the case of Sekar Stores vs Deputy State Tax Officer-1, addressed the issue of a taxpayer’s lack of awareness regarding an assessment notice uploaded exclusively on the GST common portal, particularly when the taxpayer’s GST registration had been voluntarily cancelled. The writ petition was filed challenging an assessment order dated 04.02.2025, which confirmed the proposals of a show cause notice (SCN) without affording the petitioner an opportunity for a personal hearing.
The petitioner contended that while their GST Registration was cancelled on 11.04.2022 at their own request, subsequent notices and communications were only uploaded to the common portal. The petitioner asserted they were not aware of these notices and, consequently, failed to file a reply, leading to the impugned ex parte assessment order. The petitioner expressed willingness to pay 10% of the disputed tax amount and requested an opportunity to present their case.
The learned Government Advocate, representing the respondent, confirmed that the notices were uploaded to the GST Online Portal and that no opportunity for a personal hearing was provided before the assessment order was passed. Acknowledging that the notices were issued after the cancellation of the GST Registration, the respondent’s counsel fairly suggested remitting the matter back for fresh consideration, subject to the petitioner’s payment of 10% of the disputed tax amount.
