The Madras High Court recently decided how businesses are notified about certain legal matters through the GST portal, which is part of the Goods and Services Tax system. The court stated that companies that are registered under this system cannot say they didn’t know about the rules or processes involved.
In the case of Mohana Constructions vs. Deputy State Tax Officer, the same decision has arrived, where the applicant contested an adverse order passed after they were unable to answer multiple notices.
As per the applicant, no notice has been obtained that was served via the GST portal, which directed to an ex parte order. But the court discovered that, as the applicant was a registered firm, it was assumed to be mindful of the procedural needs and the process to get the official communication through the online portal.
The court considered that the applicant may have a case to claim that it quashed the impugned order. The applicant was asked to deposit 25% of the disputed tax amount within 30 days. The court mentioned that the original adverse order shall be acknowledged as an addendum to the show-cause notice from May 16, 2024.
With the court’s stance, the same conditional relief is consistent in identical cases. Unable to follow the deposit stipulation within the said duration shall result in the writ petition being dismissed and the respondent being free to recover the tax according to the original order.
Read Also: Madras HC Upholds Validity of GST Notice and Order Served via Web Portal U/S 169
A fresh order shall be passed on the case merits in 3 months if the applicant complies. The same ruling for registered taxpayers affirms the sufficiency of the GST portal communication.
| Case Title | M/s.Mohana Constructions vs. The Deputy State Tax Officer |
| Case No. | W.P.(MD) No. 19138 of 2025 and W.M.P.(MD) Nos.14715 & 14717 of 2025 |
| For petitioner | Mr. R.Jagadeeshwaran |
| For Respondent | Mr.R.Suresh Kumar |
| Madras High Court | Read Order |
