Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose: Madras HC
In the case of – Tvl. Metro Computers v. Deputy State Tax Officer, Chepauk Assessment Circle, W.P.No.15793 of 2025, Madras High Court, order dated 02.06.2025 given a beautiful and relief given Judgment on principle of natural justice. While uploading notices on the GST portal is a valid form of service under the law, the Court emphasized that if there is no response from the taxpayer, the officer should explore other modes of service as prescribed in Section 169(1) of the GST Act, such as Registered Post with Acknowledgment Due (RPAD)
Relying solely on portal uploads, especially when repeated reminders go unheeded, is considered mere formality and not effective service
*Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well.
The Court set aside the impugned order and remanded the matter to the assessing officer for fresh consideration, subject to the petitioner paying 25% of the disputed tax within four weeks.
Summary of the Case:
The petitioner, Tvl. Metro Computers, challenged an assessment order passed by the Deputy State Tax Officer under GST, arguing that the order was made without providing a personal hearing and that the notices were only uploaded on the GST portal, which the petitioner did not notice. The petitioner sought an opportunity to be heard and offered to pay 25% of the disputed tax as a condition for remand.
Principle of Natural Justice-Right to Personal Hearing
• The Court reiterated that passing an ex parte order without affording the taxpayer a personal hearing violates the principles of natural justice1.
• Authorities must ensure that the taxpayer is given a real and effective opportunity to present their case, especially in assessment proceedings1.
The copy of the order is as under:
