Madras HC Set Aside GST Assessment Order for Lack of Personal Hearing Despite Portal Notice

Cmkr Ganesan And Bros Vs Deputy Commissioner (CT) (Madras High Court)

This writ petition was filed challenging the assessment order dated 08.10.2024 and the consequential appeal rejection order dated 26.11.2025. The petitioner contended that all notices and communications were uploaded by the respondent on the GST common portal. As the petitioner was unaware of these notices, no reply was filed within the prescribed time. Consequently, the impugned assessment order was passed without affording any opportunity of personal hearing. The petitioner’s subsequent appeal was rejected on the ground of limitation.

The petitioner submitted that he is now willing to pay 25% of the disputed tax amount and requested an opportunity to present his case by setting aside the assessment order. The respondent submitted that notices were uploaded on the GST portal and the petitioner failed to avail the opportunity. However, it was fairly admitted that no personal hearing was granted before passing the impugned order. The respondent requested that the matter may be remitted back, subject to payment of 25% of the disputed tax amount as agreed by the petitioner.

The Court observed that the show cause notice had been uploaded on the GST portal. According to the petitioner, he was unaware of the issuance of the notice and the original notice was not furnished to him. The Court noted that the assessment order was passed without providing any opportunity of personal hearing, confirming the proposals in the show cause notice.