Case Details: Logic Mining and Constructions Pvt. Ltd. vs. Additional Commissioner of GST and Central Excise, Tiruchirapalli (2026) 39 Centax 413 (Mad.)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Shri Hari Radhakrishnan, for the Petitioner.
- Shri N.Dilipkumar, for the Respondent.
Facts of the Case
The petitioner-assessee, registered under GST, challenged an assessment order passed by the proper officer. Proceedings had commenced with the issuance of Form GST DRC-01, to which the petitioner submitted a reply and also participated in the personal hearing. Subsequently, upon the change of the proper officer, fresh notices seeking production of documents and appearance for hearing were issued. The petitioner failed to produce the required documents or appear in response to the subsequent notices, following which the assessment order was passed and uploaded on the GST portal. The petitioner later applied for cancellation of GST registration and claimed that the order came to knowledge only upon bank attachment. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that where the petitioner had already participated in the proceedings by filing a reply and attending the personal hearing, there was a duty to regularly verify the GST portal for subsequent developments in the matter. The Court observed that service of orders through uploading on the GST portal constitutes valid service in terms of Section 169 of the CGST Act and the Tamil Nadu GST Act. It was further held that the plea of ignorance on account of cancellation of registration was not acceptable, particularly when the petitioner had earlier participated in the proceedings and failed to respond to subsequent notices. The Court therefore declined to interfere with the assessment order and dismissed the writ petition as devoid of merit while granting liberty to the petitioner to avail the statutory appellate remedy, subject to compliance with the applicable pre-deposit requirement.
