Case Details: Ramesh Enterprises New Krishna Rice Depot vs. Deputy Commercial Tax Officer (2026) 39 Centax 283 (Mad.)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Shri J. Senthil Kumaraiah, for the Petitioner.
- Shri R. Suresh Kumar, AGP, for the Respondent.
Facts of the Case
The assessee was engaged in the retail business of selling rice. The department issued a show cause notice (SCN) to the assessee by uploading it on the GST portal initiating proceedings for demand, but the assessee remained unaware of the issuance of the SCN and the original notice was not furnished to them. As there was no response from the assessee, the impugned assessment order was passed confirming the proposals contained in the SCN. The assessee challenged the department’s action. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that service of notice by uploading it on the portal is a valid mode of service under the statutory provisions. However, it was observed that when repeated reminders were issued, and there was no response from the assessee, the officer ought to have applied his or her mind and explored other modes of service prescribed under Section 169(1), preferably by way of RPAD. The court noted that failure to adopt alternative modes of service in such circumstances would not amount to effective service and would only result in completion of empty formalities. It therefore held that an adequate opportunity had not been effectively provided to the assessee in the proceedings. Accordingly, the impugned order was set aside, and the matter was remanded to the authority for fresh consideration.
