TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether an assessment order passed confirming proposals in a show cause notice uploaded on the GST portal without providing an opportunity of personal hearing and without exploring alternate modes of service is valid; and whether the impugned order should be set aside and remitted for fresh consideration when part recovery of the disputed tax has already been effected.
Analysis: The show cause notice was served by uploading on the GST online portal but the petitioner did not receive or respond to the notice and was not afforded a personal hearing before the impugned order was passed. Sending notices by upload on the portal is a recognised mode of service; however, where there is no response from the taxpayer, the tax officer must apply mind and explore other modes of service prescribed under Section 169(1) of the GST law (for example by RPAD) to ensure effective service and to secure the opportunity of personal hearing. Failure to do so renders any ex parte confirmation in the assessment order susceptible to challenge. The petitioner has already suffered recovery of a portion of the disputed tax, and in light of the absence of an effective opportunity to be heard, a remand for fresh consideration is appropriate to enable filing of objections and to secure a personal hearing.
Conclusion: The impugned assessment order passed without effective service and without a personal hearing is set aside and the matter is remitted to the assessing authority for fresh consideration. The petitioner is permitted to file reply/objections within three weeks of receipt of the order; on filing, the authority shall issue a clear 14 days notice fixing a date for personal hearing and thereafter decide the matter on merits in accordance with law.
Ratio Decidendi: Where service by electronic portal alone does not elicit a response, the assessing officer must explore alternate prescribed modes of service and afford a personal hearing; failure to ensure effective service and opportunity to be heard renders an ex parte assessment order liable to be set aside and remitted for fresh consideration.
TaxTMI 
TaxTMI 
