Tvl. A. T. Sabuthomas contractor Vs State Tax Officer (Madras High Court)
The Madras High Court examined a writ petition challenging an assessment order dated 17.08.2024 passed by the State Tax Officer. The petitioner contended that although a show cause notice dated 22.05.2024 and subsequent reminders were issued, all communications were only uploaded on the GST portal and no physical copies were served. As a result, the petitioner claimed to be unaware of the proceedings and was denied an opportunity to file a reply or seek a personal hearing before the impugned order was passed. The respondent acknowledged that no personal hearing had been granted prior to issuing the order.
The Court noted that while service of notice through the GST portal is a valid mode, repeated non-response should prompt the officer to explore other statutory modes of service prescribed under Section 169 of the GST Act to ensure effective communication. The Court observed that merely issuing portal-based notices and passing an ex parte order without ensuring effective service amounts to an empty formality and leads to unnecessary litigation. It emphasized that officers must apply their mind and adopt alternative modes, such as registered post, when portal notices do not elicit a response.
