No Reply to GST Notices on Portal? Send RPAD Reminders: Madras HC to GST Authorities [Read Order]
The High Court criticized the GST authorities for relying solely on portal uploads for serving notices and directed that RPAD reminders must be sent if taxpayers fail to respond
![No Reply to GST Notices on Portal? Send RPAD Reminders: Madras HC to GST Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Due-Diligence-for-Notices-Assam-GST-Dept-Adjudication-Adjudication-Completion-taxscan-1.jpg "No Reply to GST Notices on Portal? Send RPAD Reminders: Madras HC to GST Authorities [Read Order]")
In a recent judgment, the Madras High Court directed the GST authorities to send reminders through Registered Post with Acknowledgment Due (RPAD) if taxpayers fail to respond to notices uploaded on the GST portal. The matter involved several writ petitions, including one filed by Axiom Gen Nxt India Private Limited, challenging ex parte assessment orders passed under the GST Act....
In a recent judgment, the Madras High Court directed the GST authorities to send reminders through Registered Post with Acknowledgment Due (RPAD) if taxpayers fail to respond to notices uploaded on the GST portal.
The matter involved several writ petitions, including one filed by Axiom Gen Nxt India Private Limited, challenging ex parte assessment orders passed under the GST Act. The petitioners' counsel argued that they were unaware of the show cause notices because the notices were uploaded only under the “View Additional Notices and Orders” tab on the portal instead of the regular “View Notices” section.
They also argued that such uploading did not amount to valid service as per Section 169 of the GST Act, particularly when they had not designated the GST portal as their chosen computer resource under the Information Technology Act, 2000.
The GST department’s counsel argued that uploading notices on the GST portal constituted valid service under Section 169(1)(d) of the GST Act. The GST department’s counsel further argued that the portal was deemed to be the designated electronic address for all registered persons, and any failure by the assessee or their consultants to check the portal could not be grounds to invalidate the assessment orders.
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The petitioner's counsel countered that service could not be considered complete simply by uploading a notice if the recipient never accessed it, citing Section 13 of the IT Act regarding the time of receipt of electronic records.
The single-judge bench comprising Justice Senthilkumar Ramamoorthy observed that although uploading notices on the GST portal is a legally recognized mode of service, it must be effective in practice.
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The court observed that if no response is received after repeated uploads, revenue authorities should take reasonable steps, such as sending RPAD reminders, to ensure that the taxpayer is actually aware of the proceedings. The court explained that failure to adopt such measures would amount to a violation of natural justice, especially in cases where ex parte orders are passed without any reply from the taxpayer.
The court set aside the assessment orders in multiple petitions, including the one filed by Axiom Gen Nxt India Private Limited. The court directed the petitioners to deposit a percentage of the disputed tax amount as a condition for setting aside the orders. The court also directed the GST authorities to reassess the matters afresh after giving proper notice and an opportunity for a personal hearing.
To Read the full text of the Order CLICK HERE
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