Decided 7 October 2026. The Madras High Court has set aside two ex parte orders under section 74 where notices were only uploaded on the GST portal and no personal hearing was given. While uploading on the portal is valid service, an officer who gets no response should use other modes under section 169, preferably registered post, rather than complete an empty formality.
Case at a glance
| Case | S V Engineering v. Deputy State Tax Officer-1, Padi Assessment Circle |
| Forum | Madras High Court (Justice Krishnan Ramasamy) |
| Case Nos. | W.P. Nos. 38163 and 38169 of 2026 |
| Date of order | 7 October 2026 |
| Periods | FY 2022-23 and 2023-24 |
| Key provisions | Sections 74 and 169 CGST/TNGST Act |
| Result | Orders dated 20.04.2026 set aside; remanded with hearing |
Facts of the case
DRC-07 orders dated 20.04.2026 were passed under section 74 for FY 2022-23 and 2023-24. All notices had only been uploaded on the portal. The proprietor did not check the portal, did not reply, and was not given a personal hearing, which the department admitted.
The petitioner had already paid the entire disputed tax.
Issue before the High Court
When notices are only uploaded on the portal and the taxpayer does not respond, can the officer pass an ex parte order without trying other modes of service?
What the High Court held
- Uploading a notice on the portal is sufficient service under the Act.
- However, when there is no response even to repeated reminders, the officer should apply his mind and use other modes in section 169(1), preferably RPAD. Otherwise service is only an empty formality.
- Ex parte orders passed this way only lead to more litigation and waste the time of the officer, the appellate authority, the Tribunal and the Court.
- As the full disputed tax was paid and no hearing was given, the orders were set aside. The petitioner must reply within three weeks, and the officer must give 14 days' clear notice of a personal hearing before deciding.
Practical takeaways for taxpayers
- Check the GST portal, including the "Additional Notices and Orders" tab, at least weekly.
- If an ex parte order is passed without hearing, a quick writ petition along with payment or deposit of the disputed tax can secure a remand.
- Keep your email and mobile number on the GST registration updated.
Frequently asked questions
Is uploading a notice on the GST portal valid service?
Yes, it is one of the modes in section 169. But the Madras High Court expects officers to try other modes, such as RPAD, when the taxpayer does not respond.
What did the Court direct?
Fresh decision after the taxpayer files a reply within three weeks and gets 14 days' notice of a personal hearing.
Facing a similar GST dispute?
GST Folio prepares replies to show cause notices, appeals before the Appellate Authority and GSTAT, refund claims and ITC reconciliations for businesses across India. Call or WhatsApp +91 80513 31315 or email gstfolio@zohomail.in.
This summary is based on the order of the Madras High Court in W.P. Nos. 38163 and 38169 of 2026. It is general information, not legal advice; the outcome of any case depends on its own facts and the full text of the order.