GST Officers must explore alternate service modes u/s 169, beyond portal upload or portal reminders if no response to SCN is made after portal upload

Last updated: 09 February 2026

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The Madras High Court has ruled that GST officers cannot solely rely on uploading notices to the GST portal for service. If a taxpayer fails to respond to a notice uploaded to the portal, even after reminders, officers must actively consider alternative service methods, such as Registered Post with Acknowledgement Due (RPAD). Failing to do so and proceeding with an ex parte assessment without a personal hearing violates the principles of natural justice.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5946_tvl_enfive_systems_private_limited.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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