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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice KRISHNAN RAMASAMY
Axiom Gen Nxt India Private Limited – Appellant
Versus
Commercial State Tax Officer, T.Nagar Assessment Circle – Respondent
| Table of Content |
|---|
| 1. challenge to ex parte assessment orders. (Para 1 , 2) |
| 2. arguments on lack of proper service. (Para 3) |
| 3. respondents’ defense on the adequacy of service. (Para 4) |
| 4. court's analysis of service adequacy and principles of natural justice. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33) |
| 5. judgment conclusions on enforcement and order remand. (Para 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48) |
COMMON ORDER
All the writ petitions have been filed challenging the respective ex parte assessment orders/assessment orders passed by the concerned Assessing Officers.
2. Brief Facts of the cases:
2.1 In writ petitions, viz., W.P.Nos.3119, 4015 & 5038 of 2025, the petitioners had filed their reply, however, no opportunity of personal hearing was provided by the respondent prior to the passing of assessment orders. Hence, the said assessment orders were challenged by the petitioners on the ground that the said orders had been passed in violation of principles of natural justice.
2.2 In writ petitions, viz., W.P.Nos.3084 & 4032 of 2025, the appeals were preferred
The court upheld that notification via the common portal is sufficient under Section 169(1)(d) of the GST Act, but emphasized the necessity of effective communication methods to uphold principles of ....
Effective communication of adjudication orders is essential for initiating limitation under GST laws, and electronic service via the Common Portal alone does not satisfy this requirement.
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
The court held that lack of proper service of notice due to vagueness in the GST portal's structure violated the principles of natural justice.
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
The court highlighted the importance of providing effective notice and opportunity for a personal hearing in compliance with procedural fairness requirements.
Uploading show cause notices in 'additional notices' portal window violates natural justice under GST service provisions.
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