Tvl Nagappa Textiles Vs State Tax Officer (FAC) (Madras High Court)
The writ petition before the Madras High Court challenged an assessment order dated 31.12.2024 passed by the State Tax Officer. The petitioner contended that all notices and communications were uploaded only on the GST common portal and, due to lack of awareness, no reply was filed within the stipulated time. As a result, the impugned order was passed without affording the petitioner an opportunity of personal hearing. The petitioner submitted willingness to pay 25% of the disputed tax amount and sought an opportunity to present the case afresh.
The respondent acknowledged that notices had been uploaded on the GST portal and fairly admitted that no personal hearing was provided prior to passing the impugned order, agreeing that the matter could be remanded subject to payment of 25% of the disputed tax. The Court observed that although service of notice through the GST portal is a valid mode, where repeated portal notices elicit no response, the officer should explore other modes of service prescribed under Section 169 of the GST Act to ensure effective communication. Merely passing ex parte orders by following procedural formalities would not serve the purpose of the Act and would lead to avoidable litigation.
