Court :
Madras High Court (Madurai Bench)
Brief :
The Hon'ble Madras High Court (Madurai Bench) in the case of Tvl. Enfive Systems Private Limited, v. The Commissioner of Commercial Taxes &Anr. [W.P.(MD) No. 36252 of 2025, order dated December 18, 2025] held that while uploading notices on GST portal constitutes sufficient service. However, where no response received despite repeated reminders, the Officer must apply mind and explore other modes under Section 169(1) preferably RPAD for effective service failing which ex parte assessment order without personal hearing violates principles natural justice.
Citation :
W.P.(MD) No. 36252 of 2025, order dated December 18, 2025
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