Madras High Court Quashes GST Assessment Passed Without
Effective Service & Personal Hearing
Brief
Summary
In Tvl. Fathima
Agencies Pvt. Ltd. vs. Assistant Commissioner (ST) & Anr. (W.P. No.
29474 of 2025), the Madras High Court set aside a GST assessment and summary
order passed without effective service of the show cause notice and without
granting a personal hearing. The Court held that mere uploading of notices on
the GST portal, without alternate modes when no reply is received, amounts to
only “empty formalities.” The matter was remanded for fresh consideration.
Case Details
- Case Name:
Tvl. Fathima Agencies Pvt. Ltd. vs. Assistant Commissioner (ST) &
Anr.
- W.P. No.:
29474 of 2025 & W.M.P. Nos. 33032 & 33033 of 2025
- Date of Order:
08.08.2025
- Court:
Madras High Court
- Judge:
Hon’ble Mr. Justice Krishnan Ramasamy
Facts of
the Case
- All notices were uploaded under the
“View Additional Notices and Orders” tab on the GST portal; petitioner was
unaware and did not reply.
- Assessment order dated 16.08.2024 and
summary order dated 19.08.2024 were passed without personal hearing.
- Appeal was filed with a delay of 64
days and rejected as time-barred on 25.03.2025.
- Petitioner had already deposited 10%
of disputed tax plus ₹78,380/-.
Petitioner’s Submission
- No knowledge of notices as originals
were not furnished.
- No opportunity of personal hearing
was given.
- Sought setting aside of orders and
remand for fresh hearing.
Respondents’ Submission
- Admitted no personal hearing was
given before passing the orders.
- Requested remand subject to verifying
payments.
Court’s
Findings
- Uploading on portal is statutory
service but not effective service when there’s no taxpayer
response.
- Officers must use other valid modes
under Section 169(1) CGST Act, preferably RPAD.
- Passing ex-parte orders without
effective service leads to multiplicity of litigation.
- Since 10% pre-deposit and additional
payment made, remand was preferred over condoning appeal delay.
Judgment
& Directions
1. Set
aside assessment order (16.08.2024) and summary order (19.08.2024).
2. Matter
remanded for fresh consideration.
3. Petitioner
to file reply with documents within 3 weeks.
4. Respondent
to issue 14 days’ notice for personal hearing and pass reasoned order.
Conclusion
This ruling emphasizes
that GST officers must ensure effective service of notices and uphold
the taxpayer’s right to a post-notice personal hearing. Procedural compliance
alone cannot replace substantive fairness.
Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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