Case Summary
Case Title: G. Nandhakumar v. Commercial Tax Officer
Court: High Court of Judicature at Madras
Petition No.: W.P.No.26777 of 2025 with WMP.Nos.30095 & 30097 of 2025
Judgment Date: 24.07.2025
Category: Natural Justice – Service of Notice
Relevant Sections: Section 169 of CGST Act, 2017
Facts (Para 2–3)
The petitioner, proprietor of Tvl. NR Traders, challenged the assessment order dated 22.01.2024 passed for FY 2018-19. The department had uploaded the show cause notice on 18.09.2023 only on the GST portal without serving any physical copy. As the petitioner was unaware, no reply was filed, and the assessment was finalized ex parte. The petitioner argued violation of natural justice and expressed readiness to deposit 25% of the disputed tax if matter is remanded.
Questions (Para 2–3.1)
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Whether uploading of show cause notice on GST portal alone constitutes sufficient service under Section 169?
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Whether passing ex parte orders without exploring other statutory modes of service violates principles of natural justice?
Observations (Para 5–7)
The Court noted that while portal upload is a valid mode, when repeated non-response is noticed, the officer must apply mind and resort to alternative modes under Section 169(1), such as Registered Post with Acknowledgment Due (RPAD). Passing ex parte orders merely by fulfilling “empty formalities” leads to multiplicity of litigation and wastage of judicial time. The Court emphasized that opportunity of personal hearing and effective service are integral to fair procedure.
Judgment (Para 7–8)
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The assessment order dated 22.01.2024 was set aside.
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Matter remanded to the assessing authority for fresh consideration.
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Petitioner directed to deposit 25% of disputed tax within 2 weeks.
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Petitioner to file reply with documents thereafter.
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Respondent to give 14 days’ clear notice and grant personal hearing before passing fresh order.
Thus, the writ petition was disposed of with no costs.
Cases Referred – Tabular Summary
| Case | Court’s Verdict / Principle |
|---|---|
| Present case (G. Nandhakumar v. CTO) | Uploading notice on portal is valid, but if unresponded, officer must explore other modes under Sec.169. Ex parte orders without effective service violate natural justice. |
(No external precedents were cited in the judgment.)
Between Fine Lines (Practical Takeaway)
For taxpayers: Always monitor the GST portal regularly to avoid missing notices. For officers: Service of notice must be effective, not just formal. If the taxpayer does not respond to portal uploads, Section 169 requires use of alternate methods like RPAD to ensure fairness. Orders passed without such effort risk being quashed.
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