Madras HC: Reminder Notice Mandatory Before Ex-Parte GST Order U/S 169

The tax authority should send at least one reminder notice via Registered Post Acknowledgement Due (RPAD) or any other valid mode as specified u/s 169 of the GST (Goods and Services Tax ) Act, the Madras High Court ruled before passing an ex-parte order.

Justice Krishnan Ramasamy, on June 11, 2025, furnished the ruling quashed the assessment order on January 9, 2025, passed by the State Tax Officer (FAC).

The applicant, M/s Pioneer Products, ruled that as the notices along with DRC-01 and personal hearing communications were uploaded in the “Additional Notices and Orders” tab of the GST portal, they were neither visible in the primary “Notices and Orders” section nor furnished via physical modes such as RPAD. Consequently, the applicant stayed clueless about the proceedings and could not submit a response or appear for a hearing.

The only uploading of the notices to the GST portal without any attempt to reach the taxpayer via physical service weakens the requirement of due process, the HC cited.

“When an ex-parte order is passed, the respondent should have sent at least one reminder notice through RPAD or by way of any other mode as specified under Section 169 of the Act,” the Court cited.

The contested assessment ruling has been rejected by the Madras HC and sent the case before the assessing authority for review, considering the applicant’s offer to file 25% of the contested tax.

There are three weeks for the applicant from the date of order receipt to deposit 25% of the contested tax, the court mentioned. 2 weeks are there for the applicant from the date of the deposit to furnish a thorough answer along with all supporting documentation.

After that, the respondent authority should provide the applicant a 14-day notice period for a personal hearing, and only after that, they may issue a new assessment order as per law.